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    <title>Extends the time limit for furnishing the return by a non-resident taxable persons in FORM GSTR-5.</title>
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    <description>The Commissioner, exercising powers under the Assam Goods and Services Tax Act and rule 63 of the Rules, extends the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the months of July, August, September and October 2017, setting the deadline as the 11th day of December, 2017 for those specified periods.</description>
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      <description>The Commissioner, exercising powers under the Assam Goods and Services Tax Act and rule 63 of the Rules, extends the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the months of July, August, September and October 2017, setting the deadline as the 11th day of December, 2017 for those specified periods.</description>
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