GST Return Filing Deadlines Extended: All You Need to Know

11.01.2025: The Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), has recently issued several important notifications regarding the Goods and Services Tax (GST) compliance deadlines. These updates are crucial for businesses and tax professionals to ensure timely and accurate filing of returns. Here’s a summary of the key notifications:

1. Extension for GSTR-1 Filing

Notification No. 01/2025 – CENTRAL TAX

The CBIC has extended the deadline for furnishing the details of outward supplies in FORM GSTR-1 for the tax period of December 2024. Registered persons required to file under sub-section (1) of section 39 now have until January 13, 2025, to submit their returns. For those filing under the proviso of the same sub-section, the deadline is extended to January 15, 2025(Quarterly Filers).

2. Extension for GSTR-3B Filing

Notification No. 02/2025 – CENTRAL TAX

The deadline for filing FORM GSTR-3B has also been extended. For registered persons under sub-section (1) of section 39, the new deadline for the month of December 2024 is January 22, 2025. For those filing quarterly returns for the period of October to December 2024, the deadlines are as follows:

January 24, 2025: For businesses in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and certain Union territories.
January 26, 2025: For businesses in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, and other specified states and Union territories.

3. Extension for GSTR-5 Filing

Notification No. 03/2025 – CENTRAL TAX

Non-resident taxable persons now have until January 15, 2025, to file their returns in FORM GSTR-5 for the month of December 2024.

4. Extension for GSTR-6 Filing

Notification No. 04/2025 – CENTRAL TAX

Input Service Distributors (ISD) are granted an extension until January 15, 2025, to file their returns in FORM GSTR-6 for December 2024.

5. Extension for GSTR-7 Filing

Notification No. 05/2025 – CENTRAL TAX

Registered persons required to deduct tax at source under section 51 must file their returns in FORM GSTR-7 by January 12, 2025, for the month of December 2024.

6. Extension for GSTR-8 Filing

Notification No. 06/2025 – CENTRAL TAX

E-commerce operators required to furnish details of outward supplies in FORM GSTR-8 have until January 12, 2025, to file their returns for December 2024.

Reason for Extensions

It is important to note that the GST portal was down for the entire day yesterday, preventing taxpayers from performing any activities, especially the filing of GST returns. This downtime has led to the extensions provided in the notifications, offering much-needed relief to businesses and tax professionals.

Here are some internal links related to GST returns from the website GST India News:

GST Returns Filing Guide: Types, Meaning, and Online Process
- This guide covers the different types of GST returns, their due dates, and the online filing process. It includes detailed instructions for filing GSTR-1, GSTR-3B, GSTR-2, GSTR-4, GSTR-5, GSTR-6, and annual returns.
File GST Return with EVC or Electronic Verification Code
- Learn how to file GST returns using the Electronic Verification Code (EVC). This article explains the step-by-step process for filing GSTR-1, GSTR-1A, and GSTR-3B with EVC, including recent updates and provisions for NIL return filing through SMS.
Returns Process and Matching of Input Tax Credit
- This section provides insights into the returns process and the matching of Input Tax Credit (ITC). It explains the filing requirements for monthly and quarterly returns, as well as the role of Input Service Distributors (ISD).