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<h1>Deadline Extended for Non-Resident Taxable Persons to File FORM GSTR-5 in West Bengal Until January 31, 2018.</h1> The Commissioner of State Tax, West Bengal, has extended the deadline for non-resident taxable persons to file FORM GSTR-5 under the West Bengal Goods and Services Tax Act, 2017. This extension applies to the returns for the months of July through December 2017, with the new deadline set for January 31, 2018. This notification supersedes the previous notification dated November 15, 2017, except for actions already completed or omitted before the supersession.