Extension of GST filing deadline for non-resident taxpayers permits late submission of Form GSTR-5 returns. The Commissioner, exercising powers under the State Goods and Services Tax Act and applicable rules, extends the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the specified months, specifying an extended final date for submission and thereby altering the operative filing deadline for those returns.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GST filing deadline for non-resident taxpayers permits late submission of Form GSTR-5 returns.
The Commissioner, exercising powers under the State Goods and Services Tax Act and applicable rules, extends the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the specified months, specifying an extended final date for submission and thereby altering the operative filing deadline for those returns.
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