GST Notification – 5/2025:

GST Notification No. 05/2025 extends the due date for registered persons who are required to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017. These taxpayers must file their GSTR-7 return for December 2024 by January 12, 2025.

This extension is issued under Section 39(3) and Section 168 of the CGST Act, 2017, following the recommendations of the GST Council. It provides additional time for TDS deductors to comply with their filing requirements for the month of December 2024.