The Central Board of Indirect Taxes and Customs (CBIC) has extended the filing deadlines for various GST returns pertaining to December 2024. This move aims to provide relief to taxpayers, ensuring a smoother compliance process. Below are the extended deadlines and the categories of taxpayers affected:
| Form | Purpose | Who is Liable | Original Due Date | Extended Due Date | Notification Link |
|---|---|---|---|---|---|
| FORM GSTR-5 | Filed by non-resident taxable persons for December returns | Non-resident taxable persons | 13.01.2025 | 15.01.2025 | View Notification |
| FORM GSTR-6 | Filed by Input Service Distributors (ISD) for December returns | Input Service Distributors (ISD) | 13.01.2025 | 15.01.2025 | View Notification |
| FORM GSTR-7 | Filed by persons deducting TDS for December returns | Persons required to deduct TDS | 10.01.2025 | 12.01.2025 | View Notification |
| FORM GSTR-8 | Filed by e-commerce operators deducting TCS for December returns | E-commerce operators required to deduct TCS | 10.01.2025 | 12.01.2025 | View Notification |
Key Highlights:
- FORM GSTR-5: Deadline extended for non-resident taxable persons from January 13 to January 15, 2025.
- FORM GSTR-6: Input Service Distributors (ISD) have until January 15, 2025, instead of January 13.
- FORM GSTR-7: Persons required to deduct TDS can now file by January 12, 2025, instead of January 10.
- FORM GSTR-8: E-commerce operators required to deduct TCS have an extended deadline of January 12, 2025, from the original January 10.
These extensions provide taxpayers with additional time to meet their GST obligations for December 2024. It's crucial for affected taxpayers to take note of these new deadlines to avoid any late filing penalties. For full details, click on the respective notification links provided in the table.
