Notification No.: 60/2017 – Central Tax
Date of Notification: 15th November 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(5): Return by non-resident taxable person (NRTP)
- Section 39(6): Power to extend time
- Section 168: Power of the Board
- CGST Rules, 2017: Rule 63 (Form GSTR-5 – NRTP Return)
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing GSTR-5 (Non-Resident Taxable Persons) for Initial GST Months:
The Central Government, via this notification, extended the time limit for non-resident taxable persons (NRTPs) to furnish their return in Form GSTR-5 under Section 39(5) read with Rule 63 for the following tax periods:
- July 2017
- August 2017
- September 2017
- October 2017
Revised Due Date: 11th December 2017
This relief was provided in view of the challenges faced by NRTPs in adhering to original timelines during the transition phase of GST.
