Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024
Extension of Deadline for Filing GSTR-8 for December 2024
The Government of India's Ministry of Finance, through the Central Board of Indirect Taxes and Customs, has issued a notification (No. 06/2025 – Central Tax) on January 10, 2025. This notification extends the deadline for e-commerce operators to submit their GSTR-8 form. The GSTR-8 form contains details of outward supplies of goods or services made through e-commerce platforms. According to the Central Goods and Services Tax Act, 2017, specifically sub-section (4) of section 52, and supported by section 168, e-commerce operators are required to furnish this statement. The original deadline for filing the GSTR-8 for the month of December 2024 was extended to January 12, 2025. This extension is based on the recommendations from the GST Council and is aimed at providing additional time for compliance. The notification is part of the ongoing efforts to streamline tax processes and ensure that e-commerce operators can meet their tax obligations without undue pressure.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 06/2025 – CENTRAL TAX
New Delhi, the 10th January, 2025
G.S.R.....(E).- In exercise of the powers conferred by first proviso to sub-section (4) of section 52 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 statement, containing the details of outward supplies of goods or services or both, effected through an e-commerce operator, in FORM GSTR-8, under sub-section (4) of section 52 of the said Act read with rule 67 of the Central Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 12th day of January, 2025.
