Notification No.: 01/2025 – Central Tax
Date of Notification: 10th January 2025
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) – Furnishing details of outward supplies
- Section 39(1) – Furnishing of returns
- Section 168 – Power to issue instructions/directions
- Earlier Notification Amended:
- Notification No. 83/2020 – Central Tax, dated 10th November 2020 – Extension of due dates for GSTR-1 filing (periodically amended)
Summary of Notification:
- This notification amends Notification No. 83/2020 – Central Tax to extend the due date for furnishing FORM GSTR-1 for the tax period December 2024.
- Extended due dates:
- For taxpayers required to furnish return under Section 39(1) – GSTR-1 due date for December 2024 extended till 13th January 2025.
- For taxpayers under the QRMP scheme (proviso to Section 39(1)) – GSTR-1 due date for the quarter October–December 2024 extended till 15th January 2025.
- The extension provides additional time for taxpayers to comply with their outward supply return filing obligations for the month/quarter ending December 2024.