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        Case ID :
        GST

        Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 - 03/2025 - Central GST (CGST)

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        Extension of return filing deadline: FORM GSTR-5 for non-resident taxpayers moved to a later compliance date. The notification extends the due date for furnishing FORM GSTR-5 by non-resident taxable persons for December 2024 until 15 January 2025, effectuating an administrative adjustment to the statutory return-filing timeline for that class of taxpayers.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Extension of return filing deadline: FORM GSTR-5 for non-resident taxpayers moved to a later compliance date.

                          The notification extends the due date for furnishing FORM GSTR-5 by non-resident taxable persons for December 2024 until 15 January 2025, effectuating an administrative adjustment to the statutory return-filing timeline for that class of taxpayers.


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