Non-resident return filing deadline extended for specified months to allow submission until end of January. The time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for July through December 2017 is extended until 31 January 2018, under sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 read with rule 63 of the Assam GST Rules, superseding the earlier notification of 15 November 2017 except as to prior actions.