Relax! Date Extended for GSTR-1 and 3B for December 2024, know the new dates
The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 01/2025 – Central Tax and Notification No. 02/2025 – Central Tax, both dated January 10, 2025, to extend the due dates for filing GSTR-1 and GSTR-3B for the tax period December 2024. This step has been taken to address the ongoing technical glitches on the GST portal.
Key Highlights of Notifications
GSTR-1 Filing Extension (Notification No. 01/2025 – Central Tax):
- The due date for furnishing details of outward supplies in Form GSTR-1 under Section 37(1) of the CGST Act for registered persons required to file monthly returns has been extended to January 13, 2025.
- For registered persons filing returns under the proviso to Section 39(1), the due date has been extended to January 15, 2025.
GSTR-3B Filing Extension (Notification No. 02/2025 – Central Tax):
- The deadline for filing GSTR-3B for the tax period of December 2024 under Section 39(1) of the CGST Act has been extended to January 22, 2025 for all taxpayers.
- For quarterly filers under the proviso to Section 39(1), the due dates have been regionally bifurcated as follows:
- January 24, 2025: Taxpayers whose principal place of business is in the states of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and others, including Union Territories like Daman and Diu, and Andaman and Nicobar Islands.
- January 26, 2025: Taxpayers located in Himachal Pradesh, Punjab, Haryana, Uttar Pradesh, Bihar, Sikkim, and others, including the Union Territories of Jammu & Kashmir, and Ladakh.
Rationale for Extension
The GST portal has been experiencing technical challenges, leading to difficulties for taxpayers in meeting their compliance requirements. The CBIC has taken cognizance of the situation and provided relief by extending the due dates, ensuring that businesses do not face penalties for delays caused by portal glitches.
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