The Government of West Bengal on January 16, 2025, issued an extension for Filing GSTR-5 by Non-Resident Taxable Persons.
The Commissioner of State Tax, West Bengal, under the West Bengal Goods and Services Tax Act, 2017, has extended the deadline for non-resident taxable persons to file their GSTR-5 return for December 2024. The revised due date is now January 15, 2025, as per sub-section (5) of section 39 and rule 63 of the West Bengal GST Rules, 2017. This extension follows recommendations by the GST Council.
[Notification No. 03/2025–C.T./GST]