Notification 5/2025 - Central Tax
Date: January 10, 2025
Effective From: January 10, 2025
Subject
Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024
Content
G.S.R. 26(E).— In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner , on the recommendations of the Council, hereby extends the time limit for furnishing the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act, in FORM G…