Notification No. 60/2017-Central Tax [N10-8AA]
As at 7 September 2026. In force from 15 November 2017.
—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) (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 Central 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.
Made under
Recital: "—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) (hereafter in this notification referred to as the said Act), the Commissioner". Names sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 [S10-78E]. Vires verified.
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Acted on by (1)
Supersedes: Notification No. 68/2017-Central Tax [N10-8JZ], 21 December 2017. "No. 60/2017-Central Tax, dated the 15th".
Not held (0)
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