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of <h1>Bihar extends FORM GSTR-5 filing deadline for non-resident taxpayers to January 15, 2025</h1> The Bihar Commercial Tax Department issued a notification extending the due date for filing FORM GSTR-5 returns by non-resident taxable persons for December 2024. The deadline was extended until January 15, 2025, under the authority of the Bihar Goods and Services Tax Act, 2017. The notification was issued on April 22, 2025, and became effective from January 10, 2025, following recommendations from the Council and exercising powers under relevant sections of the Act.
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