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Extends the time limit for furnishing the return by a non-resident taxable persons in FORM GSTR-5. - CT/GST-14/2017/064 (20/2017-GST) - Assam SGSTExtract GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM ::: KAR BHAWAN NOTIFICATION No. 20/2017-GST The 15th November, 2017 No.CT/GST-14/2017/064.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII 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 persons in FORM GSTR-5 , under sub-section (5) of section 39 of the said Act read with rule 63 of the Assam 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. ANURAG, GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati.
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