Notification No.: 06/2025 – Central Tax
Date of Notification: 10th January 2025
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 52(4) – Statement of outward supplies by e-commerce operators (TCS)
- Section 168 – Power to issue instructions/directions
- CGST Rules, 2017:
- Rule 67 – Form and manner of furnishing statement of supplies by e-commerce operators (FORM GSTR-8)
Summary of Notification:
- This notification extends the due date for furnishing FORM GSTR-8 for the tax period of December 2024.
- The extension applies to e-commerce operators required to collect Tax at Source (TCS) under Section 52 of the CGST Act, 2017.
- The revised due date for filing GSTR-8 for December 2024 is 12th January 2025.
- This provides additional time for e-commerce operators to comply with their monthly TCS statement filing obligations.
