Noting technical glitches, the Finance Ministry has extended the deadline to file GSTR-3B and GSTR-1 by 2 days each, for the month of January 2025.

The Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return in FORM GSTR-3B electronically, through the common portal, by the registered persons, as specified under (1) sub-section (1) of section 39, for the month of December 2024, till 22 January, 2025

For the quarter of October, 2024 to December, 2024, the class of persons namely registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry. Andaman and Nicobar Islands or Lakshadweep has been extended till 24th January 2025.

For the quarter of October, 2024 to December, 2024,  the class of persons namely registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories ofJammu and Kashmir, Ladakh, Chandigarh or Delhi has been extended till 26th January 2025.

The CBIC has also notified that the the time limit for furnishing the details of outward supplies in FORM GSTR-l of the rules for the registered persons required to furnish return under sub-section (l) of section 39 of the Act for the tax period December, 2024, shall be extended till the 13th January, 2025 and for the registered persons who are 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.

Notification Details

Notification No. 01/2025 – CENTRAL TAX & No. 02/2025 – CENTRAL TAX

Date: 10/01/2025