Extension of return filing deadline for non-resident taxable persons: GSTR-5 for December 2024 accepted until January 15. Extension granted for furnishing FORM GSTR-5 by a non-resident taxable person for December 2024 until 15 January 2025, issued by the Commissioner under the powers conferred by section 39(6) read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 63 of the West Bengal GST Rules, deemed to have come into force from 10 January 2025.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline for non-resident taxable persons: GSTR-5 for December 2024 accepted until January 15.
Extension granted for furnishing FORM GSTR-5 by a non-resident taxable person for December 2024 until 15 January 2025, issued by the Commissioner under the powers conferred by section 39(6) read with section 168 of the West Bengal Goods and Services Tax Act, 2017 and rule 63 of the West Bengal GST Rules, deemed to have come into force from 10 January 2025.
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