Important Keywords: Notification No. 01/2025 – Central Tax, GSTR-1 due date extended, GSTR-1 quarterly return, GST filing deadline Jan 2025, Finodha GST return,
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Notification No. 01/2025 – Central Tax
[F. No. CBIC-20001/10/2024-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 10th January, 2025
Notification No. 01/2025 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,SUB SECTION (i)]
G.S.R…..(E).- In exercise of the powers conferred by the first proviso to sub-section (1) of section 37 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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 –Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely:–
In the said notification, after the fifth proviso, the following proviso shall be inserted, namely:- “Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025.”
(Raushan Kumar)
Under Secretary
Note: The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notification No. 09/2024 –Central Tax, dated the 12th April 2024, published in the Gazette of India, Extraordinary vide number G.S.R. 246(E), dated the 12th April 2024.
Frequently Asked Questions (FAQs): Notification No. 01/2025 – Central Tax
Q1: What is the main update in Notification No. 01/2025 – Central Tax?
Answer:
The notification extends the deadline for furnishing details of outward supplies in FORM GSTR-1 for:
• December 2024 (monthly filers): extended to 13th January 2025
• October–December 2024 quarter (quarterly filers): extended to 15th January 2025
This helps taxpayers avoid late fees and stay compliant.
🧾 Stay penalty-free with Finodha: https://finodha.in/gst-return-filing/
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Q2: Who does this extension apply to?
Answer:
It applies to:
✔️ Monthly filers under Section 39(1) for December 2024
✔️ Quarterly filers (QRMP Scheme) filing for the Oct–Dec 2024 quarter
💡 Not sure about your filing category? Consult Finodha’s GST professionals: www.Finodha.in
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Q3: What form does this extension relate to?
Answer:
This extension specifically applies to FORM GSTR-1 – the return for outward supplies (i.e., sales invoice details) under GST.
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Q4: Does this affect GSTR-3B or other forms?
Answer:
No ❌. The extension only applies to GSTR-1. You must still file GSTR-3B for December 2024 and January 2025 as per existing deadlines unless notified separately.
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Q5: What happens if I miss the extended due date?
Answer:
Failure to furnish GSTR-1 even by the extended date may lead to:
❌ Late fees under Section 47
❌ Restriction on recipient’s ITC as per Section 38
❌ Risk of show-cause notice
📌 Avoid risks—get filing assistance from: https://finodha.in/gst-compliance/
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Q6: What is the legal basis for this extension?
Answer:
The Central Board of Indirect Taxes and Customs (CBIC) issued this under the powers granted by Section 37(1) read with Section 168 of the CGST Act, 2017. It amends Notification No. 83/2020-Central Tax.
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Q7: Has this type of extension happened before?
Answer:
Yes ✅. The government periodically extends deadlines for GSTR-1, especially for December or March periods due to system updates, compliance load, or administrative adjustments.
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Q8: How does this affect Input Tax Credit (ITC) for the recipient?
Answer:
Buyers can only claim ITC for invoices that the supplier reports in GSTR-1. Delays may defer credit availability until the following period, affecting working capital.
🎯 Finodha ensures on-time supplier invoice uploads for maximum ITC: https://finodha.in/gst-return-filing/
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Q9: Is there a penalty if GSTR-1 is filed after 13th or 15th Jan 2025?
Answer:
Yes. A late fee of ₹50 per day (₹25 CGST + ₹25 SGST) is applicable for delayed filing. If there are no outward supplies, the late fee is ₹20 per day.
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Q10: How can I file GSTR-1 before the new deadline?
Answer:
✔️ Log in to gst.gov.in
✔️ Navigate to Returns → GSTR-1
✔️ Fill B2B, B2C, CN/DN, and HSN details
✔️ Submit and file with DSC/EVC
📌 Or just outsource it to Finodha’s expert team: https://finodha.in/online-gst-registration/
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✅ Final Summary:
Notification No. 01/2025 – Central Tax offers a brief but helpful compliance window for GSTR-1 filers. Whether you’re a monthly or quarterly filer, use the extended time wisely to upload accurate invoice data. Timely filing ensures seamless ITC for your buyers and maintains your GST rating.
🔗 More Finodha Services:
• GST Return Filing: https://finodha.in/gst-return-filing/
• Private Limited Registration: https://finodha.in/private-limited-company/
• Digital Signature Certificate (DSC): https://finodha.in/online-dsc-digital-signature-certificate/
• MSME Udyam Registration: https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
Download PDF: Notification No. 01/2025 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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