Government of The National Capital Territory of Delhi Trade and Taxes Department

Limit for furnishing the return by a non resident taxable person in FORM GSTR FIVE

Issue Date: 05 June 2025 Published: 06 June 2025

Gazette ID: SG-DL-E-06062025-263639 Download PDF

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Core Purpose

This notification extends the time limit for non-resident taxable persons to furnish their FORM GSTR-5 return for December 2024 until January 15, 2025.

Detailed Summary

The Department of Trade and Taxes (Policy and Research Branch) of the Government of the National Capital Territory of Delhi issued Notification No. 03/2025-State Tax (F. No. 2(558)/policy/GST/2025/333) on June 5, 2025. In exercise of powers conferred by sub-section (6) of section 39 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Commissioner (State Tax), Chanchal Yadav, on the recommendations of the Council, extended the time limit for non-resident taxable persons to furnish their return in FORM GSTR-5, as required under sub-section (5) of section 39 of the said Act read with rule 63 of the Delhi Goods and Services Tax Rules, 2017. The deadline for the month of December, 2024, has been extended until the 15th day of January, 2025.

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-06062025-263639 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 172] DELHI, THURSDAY, JUNE 5, 2025/JYAISTHA 15, 1947 [N. C. T. D. No. 86 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI DELHI GAZETTE : EXTRAORDINARY PART IV] DEPARTMENT OF TRADE AND TAXES (Policy and Research Branch) NOTIFICATION Delhi, the 5th June, 2025 (No. 03/2025-State Tax) F. No. 2(558)/policy/GST/2025/333. In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 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 Delhi Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 15th day of January, 2025. CHANCHAL YADAV, Commissioner (State Tax)

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