Notification

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-10012025-260144 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 22] NEW DELHI, FRIDAY, JANUARY 10, 2025/PAUSHA 20, 1946 291 GI/2025 (1) MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 10th January, 2025 No. 01/2025 – CENTRAL TAX G.S.R. 22(E).— In exercise of the powers conferred by the first proviso to sub-section (1) of section 37 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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 –Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely:- In the said notification, after the fifth proviso, the following proviso shall be inserted, namely:- "Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025." [F. No. CBIC-20001/10/2024-GST] RAUSHAN KUMAR, Under Secy. Note: The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notification No. 09/2024 -Central Tax, dated the 12th April 2024, published in the Gazette of India, Extraordinary vide number G.S.R. 246(E), dated the 12th April 2024. NOTIFICATION New Delhi, the 10th January, 2025 No. 02/2025 – CENTRAL TAX G.S.R. 23(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 in FORM GSTR-3B electronically, through the common portal, by the registered persons, as specified under- (i) sub-section (1) of section 39, for the month of December 2024, till twenty-second day of January, 2025: (ii) proviso to sub-section (1) of section 39, for the quarter of October,2024 to December,2024, for the class of registered persons mentioned in column (2) of the Table given below, till the date mentioned in the corresponding entry in column (3) of the said Table, namely: - TABLE +-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------+ | S. No. | Class of registered persons | Due Date | +=====+===================================================================================================================================================================================+=============================+ | (1) | (2) | (3) | +-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------+ | 1. | Registered persons whose principal place of business is in the | Twenty-fourth day of January, 2025| | | States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, | | | | Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, | | | | the Union territories of Daman and Diu and Dadra and Nagar | | | | Haveli, Puducherry, Andaman and Nicobar Islands or | | | | Lakshadweep. | | +-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------+ | 2. | Registered persons whose principal place of business is in the | Twenty-sixth day of January, 2025 | | | States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, | | | | Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, | | | | Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West | | | | Bengal, Jharkhand or Odisha, the Union territories ofJammu and | | | | Kashmir, Ladakh, Chandigarh or Delhi. | | +-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------+ [F. No. CBIC-20001/10/2024-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.