CBIC extends due date for furnishing FORM GSTR-8 for the month of December, 2024 vide Notification No. 06/2025 – Central Tax Dated: 10th January, 2025
Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, issued Notification No. 06/2025 – Central Tax on January 10, 2025. This notification extends the deadline for e-commerce operators to file the GSTR-8 statement for December 2024. Under Section 52(4) of the GST Act and Rule 67 of the GST Rules, e-commerce operators are required to furnish details of outward supplies of goods or services made through their platform. The revised due date for filing the GSTR-8 statement is January 12, 2025. This extension, based on the recommendations of the GST Council, is granted under the provisions of the Central Goods and Services Tax Act, 2017. E-commerce operators are advised to adhere to the revised timeline to avoid penalties and ensure compliance.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 06/2025 – Central Tax | Dated: 10th January, 2025
G.S.R. 27(E).— In exercise of the powers conferred by first proviso to sub-section (4) of section 52 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 statement, containing the details of outward supplies of goods or services or both, effected through an e-commerce operator, in FORM GSTR-8, under sub-section (4) of section 52 of the said Act read with rule 67 of the Central Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 12th day of January, 2025.
[F. No. CBIC-20021/2/2025-GST]
RAUSHAN KUMAR, Under Secy.
