In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Notification referred to as the said Act), 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 Karnataka Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017 and October, 2017 is hereby extended till the 11th day of December, 2017.

M. S. SRIKAR

Commissioner of Commercial Taxes

(Karnataka) Bengaluru