GST Notification – 3/2025:

GST Notification No. 03/2025 extends the deadline for non-resident taxable persons to file their GSTR-5 returns for December 2024. The new due date is January 15, 2025, allowing additional time for filing through the common portal.

This extension is issued under Section 39(5) and Section 168 of the CGST Act, 2017, based on the recommendations of the GST Council. It aims to facilitate smoother compliance for non-resident taxpayers operating in India.