CBIC extends GSTR-1 and GSTR-3B filing due date for December-2024
The Central Board of Indirect Taxes and Customs (CBIC) has announced extensions for filing December 2024 GST returns. CBIC via Notifications No. 01/2025-Central Tax for GSTR-1 and No. 02/2025-Central Tax for GSTR-3B, both dated 10th January 2025 extends due dates.
The revised dates for the month of December-24 are given below in tabular format for easy reference:
| Return/Form Type | Period | Category | Existing date | New Due Date |
|---|---|---|---|---|
| GSTR-3B | December 2024 | Taxpayers with turnover above 5Crore or who have opted to file monthly GSTR3B | 20th January 2025 | 22nd January 2025 |
| GSTR-3B | (Oct-Dec 2024)QRMP | Group I states Taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
22nd January 2025 | 24th January 2025 |
| GSTR-3B | (Oct-Dec 2024) QRMP |
Group II states Taxpayers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
24th January 2025 | 26th January 2025 |
| GSTR-1 | December 2024 | All registered persons (Monthly) | 10th January 2025 | 13th January 2025 |
| GSTR-1 | October to December 2024 | All registered persons (Quarterly Filers QRMP)
|
13th January 2025 | 15th January 2025 |
