Gstr 5 Return Due Date Extended

GSTR-5 return due date for the period of July to December 2017 has recently been extended upto 31st January 2018. Prior to this extension, GSTR-5 return for the period starting from July, 2017 until December, 2017 was due on the 11th of December, 2017. GSTR-5 return must be filed

non-resident taxable persons having GST registration. The GST notification pertaining to GSTR-5 due date extension reproduced below for your reference. In case you need assistance obtaining GST registration for a Foreign Company or need help with GST return filing, get in touch with an IndiaFilings Advisor. Click here to read on Company Annual Return Due Date Extension

[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 21st 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 15th 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 15th 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 31st day of January, 2018.

[F. No. 349/58/2017-GST(Pt.)]

(Gunjan Kumar Verma) Under Secretary to the Government of India

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Frequently Asked Questions

Common questions about GSTR-5 Return Due Date Extension for July Dec 2017.

GSTR-5 return is a GST return that must be filed by non-resident taxable persons having GST registration in India. It is a periodic return that needs to be filed for each tax period.

The due date for filing GSTR-5 return for the period of July to December 2017 was initially set as 11th December 2017. However, to provide more time to non-resident taxpayers, the government extended the due date to 31st January 2018.

Any non-resident taxable person who has obtained GST registration in India is required to file GSTR-5 return for each tax period.

The GSTR-5 return is designed to capture the details of inward and outward supplies, along with the calculation of GST payable or refundable by non-resident taxable persons.

GSTR-5 return needs to be filed monthly by non-resident taxable persons for each tax period.

Failure to file GSTR-5 return within the prescribed due date may attract late fees and penalties under the GST law. It is crucial to comply with the due dates to avoid any legal complications.

The official notification issued by the Central Board of Excise and Customs (CBEC) provides detailed information about GSTR-5 return filing requirements, due dates, and related procedures.

Yes, you can seek assistance from professional service providers like IndiaFilings for obtaining GST registration for foreign companies or for assistance with GST return filing, including GSTR-5.

Non-resident entities can apply for GST registration online by following the prescribed process and submitting the required documents. Professional service providers like IndiaFilings can guide you through the registration process.

Yes, GSTR-5 return needs to be filed in the prescribed FORM GSTR-5, following the guidelines and rules specified under the Central Goods and Services Tax Rules, 2017.