Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024
Extension of GSTR-5 Filing Deadline for December 2024
The Government of India's Ministry of Finance, through the Central Board of Indirect Taxes and Customs, has issued Notification No. 03/2025 - Central Tax on January 10, 2025. This notification extends the deadline for non-resident taxable persons to file their GSTR-5 returns for December 2024. Under the authority of sub-section (6) of section 39 and section 168 of the Central Goods and Services Tax Act 2017, the Commissioner has acted on the Council's recommendation to extend the filing deadline from the original date to January 15, 2025. This extension applies to returns that must be submitted in FORM GSTR-5, as specified under sub-section (5) of section 39 and rule 63 of the Central Goods and Services Tax Rules, 2017. The notification was issued by Raushan Kumar, Under Secretary to the Government of India, under file number CBIC-20021/2/2025-GST.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 03/2025 – CENTRAL TAX
New Delhi, the 10th January, 2025
G.S.R.....(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.
