CBIC extends the due date for furnishing FORM GSTR-6 for the month of December, 2024 vide Notification No. 04/2025–Central Tax Dated: 10th January, 2025
The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Notification No. 04/2025 – Central Tax, dated January 10, 2025. The notification extends the deadline for Input Service Distributors to file their GSTR-6 return for December 2024. The new due date is January 15, 2025. This extension has been granted under Section 39(6) of the Central Goods and Services Tax Act, 2017, and Rule 65 of the GST Rules, 2017, following recommendations from the GST Council. Input Service Distributors are required to submit their returns in the prescribed format to ensure compliance with GST regulations. The measure is intended to facilitate timely compliance and streamline the reporting process.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 04/2025 –Central Tax | Dated: 10th January, 2025
G.S.R. 25(E).— In exercise of the powers conferred by sub-section (6) of section 39 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 extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month of December, 2024 till the 15th day of January, 2025.
[F. No. CBIC-20021/2/2025-GST]
RAUSHAN KUMAR, Under Secy.
