In exercise of the powers conferred by section 39(6) read with section 168 of the CGSTA, 2017

and in supersession of Notification No. 60/2017-Central Tax dt. 15-11-2017

except as respects things done or omitted to be done before such supersession

Date extended for Jul-17 to Dec-17 = 31^st Jan, 2018

Commissioner extends the time limit for furnishing the return by a non-resident taxable person in GSTR-5 u/s 39(5) read with rule 63 of the CGSTR, 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.