Date extended for furnishing GST returns for the month of December 2024
CBIC, on the recommendations of the GST Council has extended the time limit for furnishing the following GST returns:
|
Form GSTR-5 – return by a non-resident taxable person |
for the month of December, 2024 till the 15th day of January, 2025 [Notification No. 03/2025 – Central Tax] |
|
Form GSTR-6 – time limit for furnishing the return by an Input Service Distributor |
for the month of December, 2024 till the 15th day of January, 2025 [Notification No. 04/2025 – Central Tax] |
|
Form GSTR-7 – furnishing the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act |
for the month of December, 2024, till the 12th day of January, 2025 [Notification No. 05/2025 – Central Tax] |
|
Form GSTR-8 furnishing the statement, containing the details of outward supplies of goods or services or both, effected through an e-commerce operator |
for the month of December, 2024 till the 12th day of January, 2025 [Notification No. 06/2025 – Central Tax] |
Download CBIC Notifications Click Here >>
- ITR was not non est for no e-verification when AO took cognizance of returned income
- Section 43CB & ICDS-III is applicable to contractors not to real estate developers
- Expenses of ESOP are allowable as revenue expenditure u/s 37(1) of Income Tax Act.
- Compliance history of supplier can’t be used to invalidate genuine business transactions of buyer
- Reassessment quashed as AO issued notice u/s 148 instead of 153C as reopening was based on search
