Last date to file Form GSTR-5 by non resident taxable person has been extended till 31st January, 2018. This extension has been done in the respect of the return for the months months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017.

The extension has been notified vide Notification No.68/2017 – Central Tax