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    <title>Extend the due date for furnishing FORM GSTR-5 for the month of December, 2024</title>
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    <description>The Principal Commissioner, under the Assam Goods and Services Tax Act and rules, extends the time limit for furnishing Form GSTR-5 by non-resident taxable persons for the relevant month to a later date in January 2025, acting on the Council&#039;s recommendation; the notification is deemed issued earlier in January 2025, thereby giving retrospective effect to the extension for that return period.</description>
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