Important Keywords: Notification No. 02/2025 – Central Tax, GSTR-3B extended, December 2024 GST deadline, GST return filing, GST due date January 2025, Finodha GSTR3B compliance,
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[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. 02/2025 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B 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 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 in FORM GSTR-3B electronically, through the common portal, by the registered persons, as specified under-
(i) sub-section (1) of section 39, for the month of December 2024, till twenty-second day of January, 2025:
(ii) proviso to sub-section (1) of section 39,for the quarter of October,2024 to December,2024, for the class of registered persons mentioned in column (2) of the Table given below, till the date mentioned in the corresponding entry in column (3) of the said Table, namely: –
TABLE
| S. No. | Class of registered persons | Due Date |
| (1) | (2) | (3) |
| 1. | Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. | Twenty-fourth day of January, 2025 |
| 2. | Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. | Twenty-sixth day of January, 2025 |
(Raushan Kumar)
Under Secretary
Frequently Asked Questions (FAQs): Notification No. 02/2025 – GST
Q1: What is the key change under Notification No. 02/2025 – Central Tax?
This notification, dated 10 January 2025, extends the due dates for filing GSTR-3B for:
• December 2024 (monthly filers) — extended to 22nd January 2025
• Oct–Dec 2024 quarter (QRMP scheme) — extended to 24th or 26th January 2025 depending on state
📌 Let Finodha file your GSTR-3B: https://finodha.in/gst-return-filing/
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Q2: Who benefits from this due date extension?
Answer:
All registered persons required to file GSTR-3B for:
✔️ Monthly return (December 2024)
✔️ Quarterly return (October to December 2024), under QRMP scheme
The extension helps avoid late fee and interest.
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Q3: What is the revised due date for monthly GSTR-3B filers?
Answer:
📆 New due date: 22nd January 2025
Applicable for regular taxpayers filing monthly GSTR-3B under Section 39(1) of the CGST Act.
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Q4: What is the revised due date for quarterly GSTR-3B filers under QRMP?
Answer:
The revised due dates depend on the taxpayer’s state:
• For taxpayers in states like Maharashtra, Tamil Nadu, Gujarat, Karnataka, etc. → ⏳ 24th January 2025
• For taxpayers in states like Delhi, Uttar Pradesh, Bihar, Rajasthan, West Bengal, etc. → ⏳ 26th January 2025
🧾 Check your exact date here: https://finodha.in/gst-compliance/
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Q5: Is there any penalty if GSTR-3B is filed after the extended due date?
Answer:
Yes ❌. Delay beyond the revised date can lead to:
• ₹50/day late fee (₹25 CGST + ₹25 SGST)
• Interest on tax liability
• ITC restriction for buyers
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Q6: Why was the due date extended?
Answer:
Due to administrative and technical considerations (such as year-end compliance load or portal readiness), CBIC extended the timelines to facilitate smooth compliance.
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Q7: Do I need to take any action for the extension?
Answer:
No special application is required. The extension is automatic and available to all taxpayers in the specified categories.
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Q8: Does this apply to GSTR-1 or other forms too?
Answer:
❌ No. This notification is strictly for GSTR-3B filing for December 2024 and the Oct–Dec 2024 quarter. GSTR-1 deadlines are governed by Notification No. 01/2025 – Central Tax.
🔍 Read about GSTR-1 extension: https://finodha.in/gstr1-due-date-extension-december-quarterly-filing-2025
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Q9: What is GSTR-3B and who files it?
Answer:
GSTR-3B is a summary return of outward supplies, ITC, and tax payment filed:
• Monthly by regular taxpayers
• Quarterly under QRMP scheme (with monthly PMT-06 payments)
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Q10: Where can I file GSTR-3B and how can I get help?
Answer:
✔️ Portal: https://www.gst.gov.in
✔️ Or consult experts like Finodha for return filing:
https://finodha.in/gst-return-filing/
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✅ Final Summary:
Notification No. 02/2025 – Central Tax offers timely relief for taxpayers by extending the GSTR-3B filing deadline for both monthly and quarterly filers. Stay informed, file before the new dates, and avoid penalties or compliance stress.
📎 Need expert guidance?
• GST Advisory: https://finodha.in/gst-compliance/
• Business Setup: https://finodha.in/setup-business/
• Digital Signature Certificate: https://finodha.in/online-dsc-digital-signature-certificate/
Download PDF: Notification No. 02/2025 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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