Extension of due date for furnishing GSTR-1 for Dec 2024 and quarter Oct to Dec 2024

Extension of due date for furnishing Form GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Notification No. 01/2025 – Central Tax

New Delhi, the 10th January, 2025

G.S.R…..(E).- In  exercise  of  the  powers  conferred  by  the  first  proviso  to  sub-section (1) of section 37 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  makes  the  following further amendment  in  the  notification  of  the  Government  of India  in  the  Ministry  of  Finance  (Department  of  Revenue),  No.  83/2020 –Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part  II,  Section  3,  Sub-section  (i) vide number  G.S.R.  699(E), dated the 10th November, 2020, namely:–

In  the  said  notification,  after  the  fifth proviso,  the  following  proviso  shall  be  inserted, namely:-

“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025.”

[F. No. CBIC-20001/10/2024-GST]

(Raushan Kumar) Under Secretary

Note: The  principal notification No. 83/2020 –Central Tax, dated  the 10th November, 2020  was published in the  Gazette  of  India,  Extraordinary  vide  number  G.S.R. 699(E),  dated  the  10th November, 2020 and  was  last amended  by  notification  No. 09/2024 –Central  Tax,  dated  the 12th April 2024,  published  in  the Gazette of India, Extraordinary vide number G.S.R. 246(E), dated the 12th April 2024.

Download Notification No. 01/2025 – Central Tax

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