CBIC extends due date or furnishing FORM GSTR-5 for December, 2024

Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024

Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has extended the deadline for non-resident taxable persons to file GSTR-5 returns for December 2024. This notification, issued on January 10, 2025, under Notification No. 03/2025 – Central Tax, extends the due date to January 15, 2025. The extension, granted under the authority of Section 39(6) of the Central Goods and Services Tax Act, 2017 and Rule 63 of the GST Rules, 2017, aims to provide additional time for compliance. Non-resident taxpayers are required to file the return as per the prescribed format. The notification reflects the government’s measures to ensure smooth compliance with GST regulations.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 03/2025 – Central Tax | Dated: 10th January, 2025

G.S.R. 24(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 a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 15^th day of January, 2025.

[F. No. CBIC-20021/2/2025-GST]

RAUSHAN KUMAR, Under Secy.