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of <h1>Assam extends deadline for non-resident taxable persons to file GSTR-5 returns for July-Dec 2017 to Jan 31, 2018.</h1> The Government of Assam, through the Commissioner of State Tax, 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 through December 2017, with the new deadline set for January 31, 2018. This decision, issued under the Assam Goods and Services Tax Act, 2017, supersedes the previous notification dated November 15, 2017, except for actions completed prior to this change.
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