Notification No. 68/2017
Date: December 21, 2017
Subject: Extension of due date for furnishing FORM GSTR-5 by non-resident taxable persons.
Description:
This notification extends the due date for furnishing FORM GSTR-5 by non-resident taxable persons for the tax periods July 2017 to December 2017. The return for these periods may be furnished up to 31 January 2018.
It is issued in supersession of Notification No. 60/2017–Central Tax.