The CBIC vide issuing Notifications dated 10.01.2025, has extended the deadline for filing various return under GST law. These Notifications are as under:

A. Extension of due date for FORM GSTR-5 for the month of December, 2024 – Notification No. 03/2025-Central Tax 

Last date for filing return in FORM GSTR-5 which is required to be filed by the non-resident taxable person, has been extended for the month of December , 2024 to 15.01.2025 from 13.01.2025. 

The complete Notification can be accessed at https://taxo.online/wp-content/uploads/2025/01/03-2025-ct-eng.pdf

B. Extension of due date for FORM GSTR-6 for the month of December, 2024  – Notification No. 04/2025-Central Tax 

Last date for filing return in FORM GSTR-6 which is required to be filed by all the Input Service Distributors (ISD) for distribution of credit (ITC) amongst its units, has been extended for the month of December to 15.01.2025 from 13.01.2025. 

The complete Notification can be accessed at https://taxo.online/wp-content/uploads/2025/01/04-2025-ct-eng.pdf

C. Extension of due date for FORM GSTR-7 for the month of December, 2024 – Notification No. 05/2025-Central Tax 

Last date for filing return in FORM GSTR-7 which is required to be filed by individuals who deduct tax at source or TDS, has been extended for the month of December to 12.01.2025 from 10.01.2025. 

The complete Notification can be accessed at https://taxo.online/wp-content/uploads/2025/01/05-2025-ct-eng.pdf

D. Extension of due date for FORM GSTR-8 for the month of December, 2024 – Notification No. 06/2025-Central Tax 

Last date for filing return in FORM GSTR-8 which is required to be filed by the e-commerce operators who are required to deduct TCS for December has been extended to 12.01.2025 from 10.01.2025. 

The complete Notification can be accessed at https://taxo.online/wp-content/uploads/2025/01/06-2025-ct-eng.pdf