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    <title>Extension of the due date for filing FORM GSTR-5 (the tax return for non-resident taxable persons) for the tax period of December 2024 up to January 15, 2025, aligned with central tax guidelines and signed by the Commissioner of State Taxes.</title>
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    <description>Goa Goods and Services Tax administration extends the deadline for a non-resident taxable person to furnish FORM GSTR-5 for the December 2024 tax period until 15 January 2025. The extension applies to the return required from non-resident taxable persons under the Goa Goods and Services Tax framework and the corresponding prescribed return procedure. It takes effect retrospectively from 10 January 2025.</description>
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