The Central board of Indirect Taxes and Customs (CBIC) has extended the due date for filing GSTR-5 till 15 January 2025 for the December 2024 Return Period.
“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 non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 15th day of January, 2025,” the CBIC notified.
GSTR-5
Form GSTR-5 is a return to be filed by all persons registered as Non- Resident Taxpayer (NRTP). Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the month(for return periods from July 2017 till Sep 2022) succeeding the tax period or within seven days of closing the business whichever is earlier.
Read More: CBIC Extends GSTR-6 Due Date To 15th January 2025
Notification Details
Notification No. 03/2025
Date: 10/01/2025
