Extension of filing deadline for non-resident taxable persons' GSTR-5 returns granted under GST provisions. The Commissioner extends the time for furnishing FORM GSTR-5 by non-resident taxable persons for July, August, September and October 2017 until the 11th day of December, 2017, exercising powers under the relevant provisions of the Himachal Pradesh Goods and Services Tax Act and the corresponding rules governing return filing by non-resident taxpayers.