CBIC extends the due date for furnishing FORM GSTR-7 for the month of December, 2024 vide Notification No. 05/2025 – Central Tax Dated: 10th January, 2025
Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, issued Notification No. 05/2025 – Central Tax on January 10, 2025. The notification extends the deadline for registered persons required to deduct tax at source (TDS) under Section 51 of the GST Act to file their GSTR-7 returns for December 2024. The new deadline is January 12, 2025. This extension is granted under Section 39(6) of the Central Goods and Services Tax Act, 2017, and Rule 66 of the GST Rules, 2017, based on the recommendations of the GST Council. Registered TDS deductors must file their returns in the prescribed format within the revised timeline to ensure compliance with GST regulations.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 05/2025 – Central Tax | Dated: 10th January, 2025
G.S.R. 26(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 registered person, required to deduct tax at source under the provisions of section 51 of the said Act, in FORM GSTR-7 under sub-section (3) of section 39 of the said Act read with rule 66 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.
