Return filing deadline for non-resident taxable persons under FORM GSTR-5 extended to mid-January by statutory provision. Extension of the time limit for furnishing FORM GSTR-5 by non-resident taxable persons is authorised by the statute permitting extension of return-filing deadlines and the corresponding GST rules; the notification advances the due date for the December return to a later specified deadline, thereby modifying the compliance timeline for that tax period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return filing deadline for non-resident taxable persons under FORM GSTR-5 extended to mid-January by statutory provision.
Extension of the time limit for furnishing FORM GSTR-5 by non-resident taxable persons is authorised by the statute permitting extension of return-filing deadlines and the corresponding GST rules; the notification advances the due date for the December return to a later specified deadline, thereby modifying the compliance timeline for that tax period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
