Limit for furnishing the return by a non resident taxable person in FORM GSTR FIVE

## Report on Delhi Goods and Services Tax Act Amendment Regarding GSTR-5 Filing Deadline **1. Executive Summary:** This report analyzes a notification issued by the Government of the National Capital Territory of Delhi regarding an amendment to the Delhi Goods and Services Tax (GST) Act, 2017. The core purpose of this amendment, based on the provided text, is to extend the deadline for non-resident taxable persons to furnish their GSTR-5 returns for the month of December 2024. The key finding is that the deadline has been extended from the original date to January 15, 2025. **2. Introduction:** This report aims to provide a comprehensive overview of a specific amendment to the Delhi Goods and Services Tax (GST) Act, 2017, as detailed in the provided government notification. The analysis is based solely on the information presented in the text. **3. Policy Overview:** * This notification represents an amendment to the Delhi Goods and Services Tax Act, 2017. * The core objective of this amendment, as inferred from the provided text, is to provide an extension of time for non-resident taxable persons to file their GSTR-5 returns. **4. Background and Rationale:** The provided text suggests that an extension of the filing deadline for GSTR-5 returns was deemed necessary. The rationale for this specific amendment is likely due to the request and subsequent approval of the GST Council to provide taxpayers with more time to comply with their filing obligations. The text implies potential difficulties faced by non-resident taxable persons in meeting the original deadline for December 2024 returns. **5. Key Provisions / Changes:** This notification introduces a *specific change* to the implementation of the Delhi Goods and Services Tax Act, 2017: * **Specific Part of Original Policy Changed:** The notification relates to the deadline for furnishing the return in FORM GSTR-5, which falls under subsection 5 of section 39 of the Delhi Goods and Services Tax Act, 2017 read with rule 63 of the Delhi Goods and Services Tax Rules, 2017. * **New Rule/Provision:** The new rule/provision, based solely on the amendment text, is the extension of the time limit for furnishing the GSTR-5 return for December 2024 until January 15, 2025. * **Effect of Change:** The primary effect of this change is to provide non-resident taxable persons with additional time to prepare and submit their GSTR-5 returns for December 2024. This potentially alleviates pressure on these individuals and allows them more time for accurate filing. **6. Target Audience and Stakeholders:** Based on the provided text, the target audience directly affected by this amendment are **non-resident taxable persons** who are required to furnish returns in FORM GSTR-5 under the Delhi Goods and Services Tax Act, 2017. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Commissioner of State Tax, on the recommendations of the Council, is responsible for implementing this amendment. * **Timelines:** The amendment specifies a new deadline of January 15, 2025, for furnishing the GSTR-5 return for December 2024. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this specific change is to improve compliance rates among non-resident taxable persons by providing them with a more manageable timeframe for filing their GSTR-5 returns. The extension may also reduce errors in filing by allowing more time for preparation. The potential impact of this amendment is a more accurate reflection of the tax obligations of non-resident entities operating within Delhi's jurisdiction, and reduced late filing penalties. **9. Conclusion:** The notification detailed in the provided text represents an amendment to the Delhi Goods and Services Tax Act, 2017, specifically related to the deadline for non-resident taxable persons to furnish their GSTR-5 returns for December 2024. The deadline has been extended to January 15, 2025. This amendment is significant as it provides relief to non-resident taxpayers and potentially improves compliance rates and accuracy in tax reporting.

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