Updated GSTR-1 Deadlines For December 2024


Quick Summary
The Central Board of Indirect Taxes and Customs has announced an extension for filing GSTR-1 returns. For the tax period of December 2024, the deadline is now January 13, 2025. If you are required to file quarterly returns for October to December 2024, your new deadline is January 15, 2025.

GOVERNMENT OF INDIA 
MINISTRY OF FINANCE 
(DEPARTMENT OF REVENUE) 
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 
NOTIFICATION 
No. 01/2025 – CENTRAL TAX 


New Delhi, the 10th January, 2025

G.S.R.....(E).- In exercise of the powers conferred by the first proviso to sub-section (1) of section 37 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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 –Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely:– 

In the said notification, after the fifth proviso, the following proviso shall be inserted, namely:- 

“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act for the tax period December, 2024, shall be extended till the thirteenth day of 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.” 

[F. No. CBIC-20001/10/2024-GST] 

(Raushan Kumar) 
Under Secretary 

FAQ :

The deadline for furnishing GSTR-1 details for the tax period December 2024 has been extended to January 13, 2025.

Registered persons filing quarterly returns for the period October to December 2024 now have until January 15, 2025, to submit their GSTR-1.

This notification concerns the filing of FORM GSTR-1, which details outward supplies.

This notification was issued by the Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, Government of India.

 

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