Updated GSTR-5 Deadlines For December 2024

Last updated: 13 January 2025

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The deadline for non-resident taxable persons to file their GSTR-5 return for December 2024 has been extended. This extension is granted under the Central Goods and Services Tax Act, 2017. The new due date for filing the GSTR-5 return is now the 15th of January, 2025.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 03/2025 – CENTRAL TAX

New Delhi, the 10th January, 2025

G.S.R.....(E).- 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.

[F.No. CBIC-20021/2/2025-GST]

(Raushan Kumar)
Under Secretary to the Government of India