Notification No. No. 03/2025 –Central Tax
Notification Date: 10th January 2025
Relevant Act / Rule: Central Goods and Services Tax Act, 2017, Central Goods and Service Tax Rules, 2017
Relevant Section / Rule: Sub-Section (5) of Section 39 read with Rule 63
The time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 under sub-section (5) of section 39 of the Central Goods and Services Tax Act, 2017 read with rule 63 of the Central Goods and Services Tax Rules, 2017, for the month of December, 2024 has been extended till the 15th day of January, 2025.
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