Extension of filing deadline for Form GSTR-5 permits consolidated submission for specified months under GST rules. The Commissioner extends the filing deadline for returns in FORM GSTR-5 by non-resident taxable persons, covering monthly returns from July through December 2017, superseding the earlier notification and prescribing a single extended final submission date.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for Form GSTR-5 permits consolidated submission for specified months under GST rules.
The Commissioner extends the filing deadline for returns in FORM GSTR-5 by non-resident taxable persons, covering monthly returns from July through December 2017, superseding the earlier notification and prescribing a single extended final submission date.
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