Extension of Due Dates for
Filing GSTR-1 and GSTR-3B for December 2024
The Central Board of Indirect Taxes and Customs (CBIC) has
issued two significant notifications dated 10th January 2025 to extend
the due dates for filing GSTR-1 and GSTR-3B for the tax period of December
2024 and the October–December 2024 quarter. These extensions aim to
provide relief to taxpayers and ensure smooth compliance with GST filing
obligations.
Key Highlights of the Notifications
1. Extension of GSTR-1 Filing Due
Dates (Notification No. 01/2025 – Central Tax)
As per the notification, the due dates for filing the
details of outward supplies in FORM GSTR-1 have been extended as follows:
|
Category of Taxpayer
|
Tax Period
|
Extended Due Date
|
|
Monthly filers (December 2024)
|
December 2024
|
13th January 2025
|
|
Quarterly filers (October–December 2024)
|
October–December 2024
|
15th January 2025
|
2. Extension of GSTR-3B Filing Due
Dates (Notification No. 02/2025 – Central Tax)
The due dates for filing the summary return in FORM
GSTR-3B have been extended as follows:
|
Category of Taxpayer
|
Tax Period
|
Extended Due Date
|
|
Monthly filers (December 2024)
|
December 2024
|
22nd January 2025
|
|
Quarterly filers (October–December 2024)
|
October–December 2024
|
Based on the state/UT:
|
- For
taxpayers in states/UTs:
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa,
Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Puducherry, Daman and Diu,
Dadra and Nagar Haveli, Andaman and Nicobar Islands, Lakshadweep:
24th January 2025
- For
taxpayers in states/UTs:
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh,
Bihar, West Bengal, Jharkhand, Odisha, Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, Jammu and Kashmir,
Ladakh, Chandigarh, Delhi:
26th January 2025
Find the Attachment (Press on Click Here )
Notification
No. 01/2025-Central Tax - Seeks to extend the due date for furnishing FORM GSTR-1 for the month of
December, 2024 and the quarter of October to December, 2024, as the case may be
Notification
No. 02/2025-Central Tax- Seeks to extend the due date for furnishing FORM GSTR-3B for the month
of December, 2024 and the quarter of October to December, 2024, as the case may
be
Click here
