Return filing deadline extension: non-resident taxable persons' GSTR-5 for December extended to mid-January under GST provisions. The Commissioner, exercising powers under the GST statutory framework, has extended the time limit for furnishing FORM GSTR-5 for the month of December until the fifteenth day of January, pursuant to the provisions governing return filing and the applicable GST rules, providing procedural relief for non-resident taxable persons.
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 extension: non-resident taxable persons' GSTR-5 for December extended to mid-January under GST provisions.
The Commissioner, exercising powers under the GST statutory framework, has extended the time limit for furnishing FORM GSTR-5 for the month of December until the fifteenth day of January, pursuant to the provisions governing return filing and the applicable GST rules, providing procedural relief for non-resident taxable persons.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.