GSTR Filing Alert: CBIC Announces New Deadlines for these GST Returns, Know New Due Dates

The due dates of all Goods and Services Tax ( GST ) returns are extended by the Central Board of Indirect Taxes and Customs ( CBIC ). The due dates of GSTR 1, GSTR 3B, GSR 5, GSTR 6, GSTR 7 and GSTR 8 are extended through notification issued on 10th January 2025.

Amid technical issues with the GST portal, GSTN has submitted an incident report to the CBIC. Based on the report, the board has decided to extend the due dates. The portal experienced downtime yesterday, starting from the morning.

NEW DUE DATES

GSTR 1

The deadline for furnishing the details of outward supplies in FORM GSTR-1 under the GST Rules, for registered persons required to file returns under Section 39(1) of the GST Act, for the tax period of December 2024, has been extended to January 13, 2025.

Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here

Additionally, for registered persons required to furnish returns under the proviso to the same sub-section, for the tax period October to December 2024, the deadline has been extended to January 15, 2025.

GSTR 2B

(i)The time limit for furnishing the details  under Section 39(1), for the month of December 2024, till 22nd day of January, 2025:

(ii) proviso to sub-section (1) of Section 39, for the quarter of October, 2024 to December, 2024, for the class of registered persons mentioned in column (2) of the Table given below, till the date mentioned in the corresponding entry in column (3) of the said Table, namely: -

S. no.	Class of Registered Persons	Due Date
1	Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.	24th day of January, 2025
2	Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.	26th day of January, 2025

GSTR 5

The deadline for filing the return in FORM GSTR-5 by a non-resident taxable person, as required under Section 39(5) of the GST Act read with Rule 63 of the Central Goods and Services Tax Rules, 2017, for the month of December 2024, has been extended to January 15, 2025.

Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here

GSTR 6

The deadline for filing the return in FORM GSTR-6 by an Input Service Distributor, as required under Section 39(4) of the GST Act read with Rule 65 of the Central Goods and Services Tax Rules, 2017, for the month of December 2024, has been extended to January 15, 2025.

GSTR 7

The deadline for filing the return in FORM GSTR-7 by a registered person required to deduct tax at source (TDS) under Section 51 of the GST Act, as mandated by Section 39(3) of the GST Act and Rule 66 of the Central Goods and Services Tax Rules, 2017, for the month of December 2024, has been extended to January 12, 2025.

GSTR 8

The CBIC has extended the deadline for furnishing the statement in FORM GSTR-8, containing details of outward supplies of goods or services made through an e-commerce operator, as required under Section 52(4) of the GST Act read with Rule 67 of the Central Goods and Services Tax Rules, 2017, for the month of December 2024, to January 12, 2025.

To Read the full text of the Notification CLICK HERE

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