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Date: 10-Jan-2025 Category: Extra Ordinary State: Union Government Country: India

Notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification from the Ministry of Finance, Department of Revenue, extends the deadlines for filing certain Goods and Services Tax (GST) returns for the month of December 2024.
  • The extensions are granted under the powers conferred by the Central Goods and Services Tax Act, 2017, specifically section 39(6) read with section 168, and section 52(4) read with section 168.

Key Changes

  • The deadline for Non-Resident Taxable Persons to file GSTR-5 for December 2024 is extended to January 15, 2025.
  • The deadline for Input Service Distributors to file GSTR-6 for December 2024 is extended to January 15, 2025.
  • The deadline for registered persons required to deduct tax at source to file GSTR-7 for December 2024 is extended to January 12, 2025.
  • The deadline for e-commerce operators to file GSTR-8 for December 2024 is extended to January 12, 2025.

Impact Analysis

Non-Resident Taxable Persons

  • Action: Non-resident taxable persons should utilize the extended time to ensure accurate filing of GSTR-5 and avoid any penalties.

Input Service Distributors

  • Action: Input Service Distributors should take advantage of the extended deadline to reconcile their input tax credit and file GSTR-6 accurately.

Registered Persons Required to Deduct Tax at Source

  • Action: These registered persons should ensure timely filing of GSTR-7 by the extended date.

E-commerce Operators

  • Action: E-commerce operators should use the extended time to compile and submit accurate details of outward supplies made through their platforms.

Government

  • Action: The government will monitor the filing of returns and ensure smooth implementation of the extensions.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: The primary law governing the Goods and Services Tax in India. Sections 39, 51, 52 and 168 of the act are specifically mentioned in the notification. Central Goods and Services Tax Rules, 2017: The rules framed under the Central Goods and Services Tax Act, 2017. Rules 63, 65, 66 and 67 are specifically mentioned in the notification. GSTR-5: Form for filing GST returns by Non-Resident Taxable Persons. GSTR-6: Form for filing GST returns by Input Service Distributors. GSTR-7: Form for filing GST returns by registered persons required to deduct tax at source. GSTR-8: Form for filing GST returns by e-commerce operators. Central Board of Indirect Taxes and Customs (CBIC): The governing body for indirect taxes in India, under the Department of Revenue, Ministry of Finance. GST Council: The governing body that makes recommendations on GST related matters.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-10012025-260145 CG-DxLx-xEG-I1D0H0x1x2x0 25-260145 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY सं. 23] नई दिल्ली, िुक्रिार, िनिरी 10, 2025/पौष 20, 1946 No. 23] NEW DELHI, FRIDAY, JANUARY 10, 2025/PAUSHA 20, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 10 िनिरी, 2025 स.ं 03/2025 – केंद्रीय कर सा.का.जन. 24(अ).—केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 39 की उपधारा (6) के साथ पठित धारा 168 द्वारा प्रित्त िजियों का प्रयोग करते हुए, आयुि, पठरषि की जसफाठरिों पर, पंिीकृत गैर-जनिासी कर योग्य व्यजि द्वारा उि अजधजनयम की धारा 39 की उपधारा (5) के साथ पठित केन्द्द्रीय माल और सेिा कर जनयम, 2017 के जनयम 63 के अन्द्तगडत, दिसम्बर, 2024 माह के जलए प्रारूप िीएसटीआर-5 म ें जििरणी प्रस्ट्तुत करन े की समय-सीमा को, माह िनिरी, 2025 के पंद्रहि े दिन तक आग ेबढाते ह।ैं [फा. स.ं सीबीआईसी-20021/2/2025-िीएसटी] रौिन कुमार, अिर सजचि 292 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 10th January, 2025 No. 03/2025 – CENTRAL TAX G.S.R. 24(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. [F. No. CBIC-20021/2/2025-GST] RAUSHAN KUMAR, Under Secy. अजधसचू ना नई दिल्ली, 10 िनिरी, 2025 स.ं 04/2025 – केंद्रीय कर सा.का.जन. 25(अ).—केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 39 की उपधारा (6) के साथ पठित धारा 168 द्वारा प्रित्त िजियों का प्रयोग करत े हुए, आयुि, पठरषि की जसफाठरिों पर, इनपुट सेिा जितरक द्वारा उि अजधजनयम की धारा 39 की उपधारा (4) के साथ पठित केन्द्द्रीय माल और सेिा कर जनयम, 2017 के जनयम 65 के अन्द्तगतड , दिसम्बर, 2024 माह के जलए प्रारूप िीएसटीआर-6 म ें जििरणी प्रस्ट्तुत करन े की समय-सीमा को, माह िनिरी, 2025 के पंद्रहिे दिन तक आगे बढात े ह।ैं [फा. स.ं सीबीआईसी-20021/2/2025-िीएसटी] रौिन कुमार, अिर सजचि NOTIFICATION New Delhi, the 10th January, 2025 No. 04/2025 – CENTRAL TAX G.S.R. 25(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. [F. No. CBIC-20021/2/2025-GST] RAUSHAN KUMAR, Under Secy.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 10 िनिरी, 2025 स.ं 05 /2025 – केंद्रीय कर सा.का.जन. 26(अ).—केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 39 की उपधारा (6) के साथ पठित धारा 168 द्वारा प्रित्त िजियों का प्रयोग करते हुए, आयुि, पठरषि की जसफाठरिों पर, उि अजधजनयम की धारा 51 के उपबंधों के अंतगडत स्रोत पर कर कटौती करन े हते ु अपेजक्षत पंिीकृत व्यजि द्वारा, उि अजधजनयम की धारा 39 की उपधारा (3) के साथ पठित केन्द्द्रीय माल और सेिा कर जनयम, 2017 के जनयम 66 के अंतगतड प्रारूप िीएसटीआर- 7 म,ें दिसम्बर, 2024 माह के जलए जििरणी प्रस्ट्तुत करन े की समय-सीमा को, माह िनिरी, 2025 के बारहिें दिन तक आग े बढाते ह।ैं [फा. स.ं सीबीआईसी-20021/2/2025-िीएसटी] रौिन कुमार, अिर सजचि NOTIFICATION New Delhi, the 10th January, 2025 No. 05/2025–CENTRAL TAX G.S.R. 26(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. [F. No. CBIC-20021/2/2025-GST] RAUSHAN KUMAR, Under Secy. अजधसचू ना नई दिल्ली, 10 िनिरी, 2025 स.ं 06/2025 – केंद्रीय कर सा.का.जन. 27(अ).—केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 52 की उपधारा (4) के प्रथम परंतुक के साथ पठित धारा 168 द्वारा प्रित्त िजियों का प्रयोग करते हुए, आयिु , पठरषि की जसफाठरिों पर, दिसम्बर, 2024 माह के जलए उि अजधजनयम की धारा 52 की उपधारा (4) के साथ पठित केन्द्द्रीय माल और सेिा कर जनयम, 2017 के जनयम 67 के अन्द्तगडत प्रारूप िीएसटीआर-8 म ें इलेक्ट्रॉजनक िाजणज्य संचालक के माध्यम स े की गई माल या सेिाओं या िोनों की िािक आपूर्तडयों के ब्यौरे सजहत जििरण प्रस्ट्तुत करने की समय-सीमा को, माह िनिरी, 2025 के बारहिें दिन तक आग े बढाते ह।ैं [फा. स.ं सीबीआईसी-20021/2/2025-िीएसटी] रौिन कुमार, अिर सजचि4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 10th January, 2025 No. 06/2025 – CENTRAL TAX G.S.R. 27(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. [F. No. CBIC-20021/2/2025-GST] RAUSHAN KUMAR, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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