Download Document

English हिंदी
[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.68/2017 – Central Tax

New Delhi, the 21
st
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 15
th
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 15
th
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 31
st
day of
January, 2018.
[F. No. 349/58/2017-GST(Pt.)]


(Gunjan Kumar Verma)
Under Secretary to the Government of India
notifications no 68 2017 central tax | iKargos