The Central Board of Indirect Taxes and Customs (CBIC) has announced an extension of due dates for various GST filings for the tax period of December 2024. These changes, notified via Notifications No. 01/2025 and 02/2025 – Central Tax (dated January 10, 2025), come in light of technical challenges faced by taxpayers on the GST portal.
The extensions cover returns such as GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, and GSTR-8, providing taxpayers additional time to comply with their filing obligations without penalties.
| Form Type | Tax Period | Old Due Date | New Extended Due Date |
|---|---|---|---|
| GSTR-1 (Monthly) | December 2024 | 11th January 2025 | 13th January 2025 |
| GSTR-1 (Quarterly) | October to December 2024 | 13th January 2025 | 15th January 2025 |
| GSTR 2B | 16th January 2025 | ||
| GSTR-3B (M) | December 2024 | 20th January 2025 | 22nd January 2025 |
| GSTR-3B (Q) | December 2024 | 22,24 January 2025 | 24th, or 26th January 2025 (based on state) |
| GSTR-5 | December 2024 | 13th January 2025 | 15th January 2025 |
| GSTR-6 | December 2024 | 13th January 2025 | 15th January 2025 |
| GSTR-7 | December 2024 | 10th January 2025 | 12th January 2025 |
| GSTR-8 | December 2024 | 10th January 2025 | 12th January 2025 |
GSTR-1 Filing Extension (Notification No. 01/2025 – Central Tax)
The deadline for furnishing the details of outward supplies in Form GSTR-1 has been extended as follows:
- Monthly filers: Extended from January 10, 2025, to January 13, 2025.
- Quarterly filers (under proviso to Section 39(1)): Extended to January 15, 2025.
This provides relief to businesses struggling to upload outward supply details due to technical glitches on the portal.
GSTR-3B Filing Extension (Notification No. 02/2025 – Central Tax)
The filing timeline for Form GSTR-3B has been revised as follows:
- Monthly filers for December 2024: Deadline extended to January 22, 2025.
- Quarterly filers (October-December 2024):
- Taxpayers in certain states/Union Territories (e.g., Maharashtra, Gujarat, Tamil Nadu, etc.) must file by January 24, 2025.
- Taxpayers in other regions (e.g., Bihar, Haryana, Punjab, etc.) must file by January 26, 2025.
This regional bifurcation ensures a staggered compliance schedule, reducing the load on the GST portal.
GSTR-5 and GSTR-6 Filing Extension
- GSTR-5: Applicable to non-resident taxable persons.
- GSTR-6: Applicable to input service distributors (ISDs).
The deadlines for these forms have been extended from January 13, 2025, to January 15, 2025, giving additional time for compliance.
GSTR-7 and GSTR-8 Filing Extension
- GSTR-7: Filed by persons required to deduct TDS under GST.
- GSTR-8: Filed by e-commerce operators for TCS under GST.
The deadlines for these forms have been extended from January 10, 2025, to January 12, 2025.
This extension benefits businesses that struggled to meet the original deadlines due to the portal’s technical issues.
Region-Wise Deadlines for GSTR-3B (Quarterly Filers)
The revised due dates for quarterly filers under the proviso to Section 39(1) of the CGST Act are outlined in the table below:
| S. No. | Region | Revised Due Date |
|---|---|---|
| 1 | States like Maharashtra, Gujarat, Tamil Nadu, Kerala, and Union Territories (e.g., Daman & Diu, Andaman) | January 24, 2025 |
| 2 | States like Punjab, Haryana, Uttar Pradesh, Bihar, and Union Territories (e.g., Jammu & Kashmir, Ladakh) | January 26, 2025 |
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