Filing deadline extension for non-resident GST returns in FORM GSTR-5 granted, allowing delayed submission under statutory provision. The Commissioner of State Tax, on the Council's recommendation and under powers in the Haryana GST Act and Rules, extends the time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the month of December 2024, thereby moving the statutory due date for submission for that class of taxpayers.
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Provisions expressly mentioned in the judgment/order text.
Filing deadline extension for non-resident GST returns in FORM GSTR-5 granted, allowing delayed submission under statutory provision.
The Commissioner of State Tax, on the Council's recommendation and under powers in the Haryana GST Act and Rules, extends the time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the month of December 2024, thereby moving the statutory due date for submission for that class of taxpayers.
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