Extension of return filing deadline for non-resident taxable persons' GSTR-5; applies to specified months under state GST rules. The Commissioner, invoking powers under the State GST Act and relevant Rules, extends the time limit for furnishing FORM GSTR-5 by non-resident taxable persons for specified months of the initial implementation period until the prescribed extended cut-off date, and supersedes the earlier notification insofar as inconsistent while preserving prior actions.
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 return filing deadline for non-resident taxable persons' GSTR-5; applies to specified months under state GST rules.
The Commissioner, invoking powers under the State GST Act and relevant Rules, extends the time limit for furnishing FORM GSTR-5 by non-resident taxable persons for specified months of the initial implementation period until the prescribed extended cut-off date, and supersedes the earlier notification insofar as inconsistent while preserving prior actions.
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