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) (hereinafter referred to as the said Act) and in supersession of CCT Notification (1-Z/2017) No. KGST.CR.01/17-18, dated the 15th November, 2017, published in the Karnataka Gazette, Extraordinary, Part III, vide number 1038, dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, 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, October, 2017, November, 2017 and December, 2017, is hereby extended till the 31st day of January, 2018.

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka), Bengaluru