Extension of filing deadline for non-resident GST returns in FORM GSTR-5 to end of January, 2018. The Chief Commissioner extends the time limit for furnishing returns by non-resident taxable person in FORM GSTR-5 for the months July-December 2017 until 31 January 2018, exercising statutory powers under the APGST Act and rules, and supersedes the earlier related proceeding insofar as inconsistent, without affecting prior actions or omissions.