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<h1>Tamil Nadu extends GSTR-5 filing deadline for non-resident taxpayers to December 11, 2017, under GST Act and Rules.</h1> The Commissioner of State Tax in Tamil Nadu has extended the deadline for non-resident taxable persons to submit their returns in FORM GSTR-5. This extension applies to 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 Tamil Nadu Goods and Services Tax Act, 2017, specifically referencing sub-section (6) of section 39 and section 168, along with rule 63 of the Tamil Nadu GST Rules, 2017.