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    <title>Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024</title>
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    <description>The Commissioner of State Taxes, relying on the powers under sub-section (6) of section 39 read with section 168 of the Nagaland GST Act and rule 63 of the Nagaland GST Rules, has extended the time limit for furnishing FORM GSTR-5 by a non-resident taxable person for December, 2024, altering the statutory deadline for that return.</description>
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      <description>The Commissioner of State Taxes, relying on the powers under sub-section (6) of section 39 read with section 168 of the Nagaland GST Act and rule 63 of the Nagaland GST Rules, has extended the time limit for furnishing FORM GSTR-5 by a non-resident taxable person for December, 2024, altering the statutory deadline for that return.</description>
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