[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 60/2017 – Central Tax
New Delhi, the 15
th
November, 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) (hereafter in
this notification referred to as the said Act), 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 and October,
2017 till the 11
th
day of December, 2017.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India