CBIC extends GSTR-1 filing deadlines for December 2024 to January 13 and quarterly filers to January 15, 2025.
The Central Board of Indirect Taxes and Customs has issued Notification No. 01/2025, extending the deadline for submitting FORM GSTR-1. For the tax period of December 2024, registered persons must now furnish details by January 13, 2025. For those required to file under the proviso of sub-section (1) of section 39 of the Central Goods and Services Tax Act, 2017, covering the quarter from October to December 2024, the deadline is extended to January 15, 2025. This amendment modifies Notification No. 83/2020, initially published on November 10, 2020.
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