|
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No.68/2017 – Central
Tax
New Delhi, the 21st December, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (6) of
section 39 read with section 168 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act) and in supersession of
notification
No. 60/2017-Central Tax, dated the 15th November, 2017, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 1416 (E), dated the 15th November, 2017, except as respects
things done or omitted to be done before such supersession, the Commissioner
hereby extends the time limit for furnishing the return by a non-resident
taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said
Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the
months of July, 2017, August, 2017, September, 2017, October, 2017, November,
2017 and December, 2017 till the 31st day of January, 2018.
(Gunjan Kumar Verma)
Under Secretary to the Government of India
[F. No.
349/58/2017-GST(Pt.)]
|