The Central Government has notified the extended time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 under the Goods and Services Tax laws.
As per the notification issued by the Government today, the non- resident foreign taxpayers can file returns till 11th December 2017.
Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such persons are required to furnish details of all taxable supplies in GSTR-5 under the Central Goods and Services Tax Act.
GSTR 5 contains all business details for non-resident (NR) including the details of sales & purchases.
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