Extension of GST return deadline: FORM GSTR-8 filing window extended to allow late submission. The Commissioner of State Tax, exercising powers under the proviso to sub section (4) of section 52 read with section 168 and rule 67, extends the time limit for furnishing FORM GSTR-8 for December 2024 until the 12th day of January, 2025; the notification is deemed effective from the 10th day of January, 2025.