GST Notification – 01/2025:

The GST notification No. 01/2025 issued on January 10, 2025, extends the due dates for filing FORM GSTR-1 for December 2024. As per the amendment to Notification No. 83/2020, taxpayers who file returns under Section 39(1) of the CGST Act must submit GSTR-1 by January 13, 2025. Additionally, taxpayers filing quarterly returns under the proviso to Section 39(1) for the period October to December 2024 now have an extended deadline until January 15, 2025.

This extension has been made under the powers granted by Section 37(1) and Section 168 of the CGST Act, 2017, on the recommendation of the GST Council. The original notification, No. 83/2020, was last amended by Notification No. 09/2024, dated April 12, 2024. The latest update provides registered taxpayers with additional time to report their outward supplies, ensuring smoother compliance with GST filing requirements.