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<h1>Goa extends GSTR-5 filing deadline for non-resident taxpayers until December 11, 2017, u/s 39(6) and Rule 63.</h1> The Government of Goa, through the Office of the Commissioner of Commercial Taxes, has extended the deadline for non-resident taxable persons to submit their returns in FORM GSTR-5. This extension applies to the months of July, August, September, and October 2017. The new deadline for submission is set for December 11, 2017. This decision is made under the authority granted by Section 39(6) and Section 168 of the Goa Goods and Services Tax Act, 2017, along with Rule 63 of the Goa GST Rules, 2017.