FORM GSTR-1 Filing Deadline Extended for Dec 2024

In order to benefit taxpayers, who could not file their returns in time due to technical glitches, the time limit for filing of FORM GSTR-1 of the tax period December 2024, has been extended till 13.01.2025. Further, the time limit for filing of FORM GSTR-1 of the tax period October 2024 to December 2024,for the taxpayers who have opted to pay tax under QRMP Scheme, has been extended till 15.01.2025.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Notification No. 01/2025-Central Tax | Dated: 10^th January, 2025

G.S.R. 22(E).—In exercise of the powers conferred by the first proviso to sub-section (1) of section 37 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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 832020 —Central Tax, dated the 10^1h November, 2020, published in the Gazette of India, Extraordinary. Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10^th November, 2020, namely:—

In the said notification, after the fifth proviso, the following proviso shall be inserted, namely:-

“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-I of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who arc required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025.”

[F. No. CBIC-20001/10/2024-GST]

(Raushan Kumar)
Under Secretary

Note: The principal notification No. 8312020 —Central Tax, dated the 10^th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10^th November, 2020 and was last amended by notification No. 09/2024 —Central Tax, dated the 12th April 2024, published in the Gazette of India, Extraordinary vide number G.S.R. 246(E), dated the 12^th April 2024.