Seeks to extend the time limit for filing FORM GSTR-5

GST – 68/2017 – Dated:- 21-12-2017 – 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. 1529 (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

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