CBIC notifies extension of due dates in respect of GST Returns (GSTR-1, 3B, 5, 6, 7 and 8) for the month/quarter ending 31st December 2024, as under:
| GST Returns (December 2024) | Extended Due Dates | Relevant Central Tax Notifications (dated 10/01/2025) |
| GSTR-1 (Monthly) | 13/01/2025 | 1/2025 |
| GSTR-1 (Quarterly) | 15/01/2025 | 1/2025 |
| GSTR-3B (Monthly) | 22/01/2025 | 2/2025 |
| GSTR-3B (Quarterly)¹ | 24/01/2025 | 2/2025 |
| GSTR-3B (Quarterly)² | 26/01/2025 | 2/2025 |
| GSTR-5 (Monthly) | 15/01/2025 | 3/2025 |
| GSTR-6 (Monthly) | 15/01/2025 | 4/2025 |
| GSTR-7 (Monthly) | 12/01/2025 | 5/2025 |
| GSTR-8 (Monthly) | 12/01/2025 | 6/2025 |
Notes:
1. Applicable for taxpayers registered in the States of Andhra Pradesh, Chhattisgarh, Goa, Gujarat, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Tamil Nadu and Telangana. Also applicable for the Union territories of Andaman and Nicobar Islands, Dadra and Nagar Haveli, Daman and Diu, Lakshadweep and Puducherry.
2. Applicable for taxpayers registered in the States of Arunachal Pradesh, Assam, Bihar, Haryana, Himachal Pradesh, Jharkhand, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Punjab, Rajasthan, Sikkim, Tripura, Uttar Pradesh, Uttarakhand, West Bengal. Also applicable for the Union territories of Chandigarh, Delhi, Jammu & Kashmir and Ladakh.