Due date extended further, for filing return in Form GSTR-5.
GSTR-5 is the monthly return required to be filed by a registered non-resident taxable person. The due date for such return as per rule 63 of the CGST Rules, 2017 is 20th of the succeeding month or within 7 days after the last day of the validity period of registration, whichever is earlier.
The due date in this respect was already extended once to 11th Dec ’17 vide notification 60/2017 CGST dated 15th Nov ’17. Since the form is not yet ready online, the said due date is once again extended, in respect of the months Jul ’17 to Dec ’17, to 31st Jan ’17.