GST Notification – 4/2025:

GST Notification No. 04/2025 extends the due date for Input Service Distributors (ISDs) to file their GSTR-6 returns for December 2024. The new deadline is January 15, 2025, providing ISDs with additional time to submit their returns through the common portal.

Issued under Section 39(4) and Section 168 of the CGST Act, 2017, this extension follows the GST Council’s recommendations. It aims to facilitate compliance by ensuring ISDs can accurately distribute input tax credit to their branches without last-minute pressure.