Extension of return filing deadline for non-resident taxpayers in FORM GSTR-5 granted, covering specified earlier tax periods. The Commissioner, exercising powers under the Assam Goods and Services Tax Act and rule 63 of the Rules, extends the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the months of July, August, September and October 2017, setting the deadline as the 11th day of December, 2017 for those specified periods.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline for non-resident taxpayers in FORM GSTR-5 granted, covering specified earlier tax periods.
The Commissioner, exercising powers under the Assam Goods and Services Tax Act and rule 63 of the Rules, extends the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the months of July, August, September and October 2017, setting the deadline as the 11th day of December, 2017 for those specified periods.
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