Extension of Due date of GSTR-5, 6, 7 and 8 for December 2024
Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024- NOTIFICATION No. 03/2025 – CENTRAL TAX
G.S.R…..(E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 15th day of January, 2025.
Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 – NOTIFICATION No. 04/2025 – CENTRAL TAX
G.S.R…..(E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month of December, 2024 till the 15th day of January, 2025.
Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024 – NOTIFICATION NO. 05/2025–CENTRAL TAX
G.S.R…..(E).– In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner , on the recommendations of the Council, hereby extends the time limit for furnishing the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act, in FORM GSTR-7 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the month of December, 2024, till the 12th day of January, 2025.
Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024 – NOTIFICATION No. 06/2025 – CENTRAL TAX
G.S.R…..(E).- In exercise of the powers conferred by first proviso to sub-section (4) of section 52 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the statement, containing the details of outward supplies of goods or services or both, effected through an e-commerce operator, in FORM GSTR-8, under sub-section (4) of section 52 of the said Act read with rule 67 of the Central Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 12th day of January, 2025.
mportant Update: Recommendations of the 55th Meeting of the GST Council
Also Check: Penalty for failure to register certain machines under section 122A.
