Extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5 - 19/2017 – State Tax - Kerala SGST

Government of Kerala State Goods and Services Taxes Department Notification No. 19/2017 State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 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 State Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017 and October, 2017 till the 11th day of December, 2017. Commissioner