Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024
Extension of Deadline for GSTR-7 Filing for December 2024
The Government of India's Ministry of Finance, through the Central Board of Indirect Taxes and Customs, issued Notification No. 05/2025-Central Tax on January 10, 2025. This notification extends the deadline for registered persons who are required to deduct tax at source to file their GSTR-7 returns for December 2024. According to the Central Goods and Services Tax Act, 2017, the Commissioner, following the Council's recommendations, has exercised the powers granted by sub-section (6) of section 39, read with section 168, to extend this deadline. The new deadline for filing the GSTR-7 form is set for January 12, 2025, as per sub-section (3) of section 39 and rule 66 of the Central Goods and Services Tax Rules, 2017. This extension provides additional time for compliance with tax deduction at source obligations for the specified period.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION NO. 05/2025–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 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.
