GSTR-5 filing deadline extended for non-resident taxpayers, granting additional time to furnish the monthly return under Assam GST provisions. The Principal Commissioner, under the Assam Goods and Services Tax Act and rules, extends the time limit for furnishing Form GSTR-5 by non-resident taxable persons for the relevant month to a later date in January 2025, acting on the Council's recommendation; the notification is deemed issued earlier in January 2025, thereby giving retrospective effect to the extension for that return period.
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Provisions expressly mentioned in the judgment/order text.
GSTR-5 filing deadline extended for non-resident taxpayers, granting additional time to furnish the monthly return under Assam GST provisions.
The Principal Commissioner, under the Assam Goods and Services Tax Act and rules, extends the time limit for furnishing Form GSTR-5 by non-resident taxable persons for the relevant month to a later date in January 2025, acting on the Council's recommendation; the notification is deemed issued earlier in January 2025, thereby giving retrospective effect to the extension for that return period.
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