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<h1>Deadline Extended: Non-Resident Taxable Persons Can Submit FORM GSTR-5 for Dec 2024 by Jan 15, 2025.</h1> The Commissioner of State Taxes in Nagaland has issued a notification extending the deadline for non-resident taxable persons to submit FORM GSTR-5 for December 2024. Under the authority of the Nagaland Goods and Services Tax Act, 2017, and following the Council's recommendations, the due date is now extended to January 15, 2025. This extension is in accordance with the provisions outlined in section 39 and rule 63 of the Nagaland GST Rules, 2017.