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Seeks to extend the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, for the months of July to October, 2017 till 11.12.2017 - 21–C.T./GST- 60/2017 - State Tax - West Bengal SGSTExtract GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 21 C.T./GST Dated: 15/11/2017 Notification No. 60/2017 State Tax In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act 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 person, in FORM GSTR-5 , under sub-section (5) of section 39 of the said Act read with rule 63 of the West Bengal 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. Sd/- SMARAKI MAHAPATRA, Commissioner, State Tax, West Bengal.
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