Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-10012025-260145
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 23]
NEW DELHI, FRIDAY, JANUARY 10, 2025/PAUSHA 20, 1946
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.
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.
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.
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.