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<h1>Manipur Extends Deadline for Non-Resident Tax Returns in GSTR-5 to December 11, 2017 Under GST Act.</h1> The Government of Manipur, through the Department of Taxes, has issued a notification extending the deadline for non-resident taxable persons to submit their returns in FORM GSTR-5. This extension applies to the returns for 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 the Manipur Goods and Services Tax Act, 2017, specifically leveraging sub-section (6) of section 39 and section 168, in conjunction with rule 63 of the Manipur GST Rules, 2017.