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    <title>Extension of Time Limit for Filing GSTR-5 Return by Non-Resident Taxable Persons under Uttar Pradesh GST Act, 2017</title>
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    <description>The time limit for filing GSTR-5 returns by a non-resident taxable person under the Uttar Pradesh Goods and Services Tax Act, 2017 is extended for the return periods of July 2017 through December 2017. The Commissioner, exercising powers under Section 168 read with Section 39 and Rule 63 of the Uttar Pradesh GST framework, issues the extension up to 31 January 2018. The order also supersedes the earlier order dated 21 November 2017, except for things already done or omitted before such supersession.</description>
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      <description>The time limit for filing GSTR-5 returns by a non-resident taxable person under the Uttar Pradesh Goods and Services Tax Act, 2017 is extended for the return periods of July 2017 through December 2017. The Commissioner, exercising powers under Section 168 read with Section 39 and Rule 63 of the Uttar Pradesh GST framework, issues the extension up to 31 January 2018. The order also supersedes the earlier order dated 21 November 2017, except for things already done or omitted before such supersession.</description>
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