Centre extends GST return filing deadline for GSTR-3B and GSTR-1

The government on Friday announced an extension of the deadline for filing Goods and Services Tax (GST) returns in the forms GSTR-3B and GSTR-1 for December 2024 and the October-December quarter of FY25.

 

According to the notification issued by the Central Board of Indirect Taxes and Customs (CBIC), the deadline has been extended to January 22, 2025, for those required to file returns under sub-section (1) of section 39 of the Central Goods and Services Tax Act, 2017.

 

FORM GSTR-3B is a monthly self-declaration form that registered taxpayers in India must file to report their summary of sales, purchases, tax liability, and input tax credit under the GST regime.

 

Additionally, the deadline for the October-December 2024 quarter has also been adjusted, with varying due dates for different classes of registered persons. Registered persons operating in several states, including Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, and others, are now required to file their returns by January 24, 2025. Meanwhile, those whose principal place of business is in states such as Himachal Pradesh, Punjab, Haryana, and others must submit their returns by January 26, 2025.

 

Further, to assist taxpayers facing technical difficulties, the deadline for filing FORM GSTR-1 (statement of outward supplies) for the December 2024 tax period has been extended to January 13, 2025. Additionally, taxpayers enrolled in the QRMP Scheme now have until January 15, 2025, to submit their FORM GSTR-1 for the tax period covering October to December 2024.