Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024 - 05/2025 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 05/2025 CENTRAL TAX New Delhi, the 10th January, 2025 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 GSTR-7 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 , for the month of December, 2024, till the 12th day of January, 2025. [F. No. CBIC-20021/2/2025-GST] RAUSHAN KUMAR, Under Secy.