Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024
Extension of Return Filing Deadline for Input Service Distributors under Section 39(6)
The Government of India's Ministry of Finance, specifically the Central Board of Indirect Taxes and Customs, has issued a notification extending the deadline for Input Service Distributors to submit their returns. According to the notification, the time limit for filing the return in FORM GSTR-6, as required under sub-section (4) of section 39 of the Central Goods and Services Act, 2017, along with rule 65 of the Central Goods and Services Tax Rules, 2017, has been extended. This extension applies to the returns for December 2024. Originally due earlier, the new deadline is now set for January 15, 2025. This decision was made by the Commissioner based on the recommendations of the GST Council, utilizing the powers granted under sub-section (6) of section 39 and section 168 of the Central Goods and Services Act, 2017. The notification was officially released on January 10, 2025, and is referenced under file number CBIC-20021/2/2025-GST. Raushan Kumar, the Under Secretary to the Government of India, authorized the notification.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 04/2025 – 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 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.
