Important Keywords: Notification No. 03/2025 – Central Tax, GSTR-5 due date, Non-resident GST return, GSTR-5 Dec 2024, GSTR-5 deadline extension, GST return Finodha,
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Table of Contents
[F. No. CBIC-20021/2/2025-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. 03/2025 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024
[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 by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 15th day of January, 2025.
(Raushan Kumar)
Under Secretary to the Government of India
Frequently Asked Questions (FAQs): Notification No. 03/2025 – GST
Q1: What is the purpose of Notification No. 03/2025 – Central Tax?
Answer:
This notification extends the due date for filing FORM GSTR-5 for the month of December 2024. Non-resident taxable persons now have time until 🗓️ 15 January 2025 to furnish their return under Section 39(5) of the CGST Act.
💼 For expert help with non-resident GST returns, visit: https://finodha.in/gst-return-filing/
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Q2: Who is required to file GSTR-5?
Answer:
GSTR-5 is a return that must be filed by non-resident taxable persons (NRTPs) who conduct business in India temporarily. It details their outward supplies, imports, taxes paid, and closing stock.
📌 Whether you’re a foreign exhibitor, consultant, or trader, Finodha ensures compliance: https://finodha.in/online-gst-registration/
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Q3: What is the original due date and what has it been extended to?
Answer:
Originally, GSTR-5 for December 2024 was due by 20 January 2025. However, Notification No. 03/2025-Central Tax prepones and finalizes the due date as 15 January 2025.
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Q4: Why is GSTR-5 due before GSTR-3B and GSTR-1?
Answer:
Non-resident filers are required to submit GSTR-5 within a shorter time frame as they are not permanently registered in India. The government maintains tighter timelines to track cross-border transactions.
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Q5: What happens if I miss the extended GSTR-5 due date?
Answer:
Delays beyond 15 January 2025 attract:
❌ ₹200/day late fee (₹100 CGST + ₹100 SGST)
❌ Interest on unpaid liability
❌ Risk of penalty under GST law
❌ Potential rejection of future GST registration applications
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Q6: Is this extension applicable to all taxpayers?
Answer:
❌ No. This is applicable only to non-resident taxable persons filing GSTR-5 for December 2024. It does not apply to GSTR-1, GSTR-3B, or other forms.
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Q7: Where and how can non-residents file GSTR-5?
Answer:
GSTR-5 can be filed online on the GST portal (https://www.gst.gov.in) by logging in with the temporary GSTIN allotted to the non-resident entity. You must ensure:
✔️ All invoices are uploaded
✔️ Tax liability is correctly computed
✔️ Payment is completed before submission
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Q8: Do non-resident taxable persons require a Digital Signature Certificate (DSC)?
Answer:
Yes, DSC is generally required for GSTR-5 filing, especially for companies and LLPs. Individuals and proprietors may use EVC (Electronic Verification Code).
💳 Get a valid DSC from: https://finodha.in/online-dsc-digital-signature-certificate/
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Q9: Can I revise a GSTR-5 return?
Answer:
No. GSTR-5 once filed cannot be revised. Any errors must be corrected in the next month’s return, if applicable. Hence, accuracy before submission is crucial.
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Q10: Can Finodha help me file GSTR-5 as a foreign entity?
Answer:
✅ Absolutely. Finodha specializes in:
• Temporary GST registration
• Return filing for exhibitions or trade shows
• Documentation & compliance for non-residents
• Avoiding late fees & tax disputes
📞 Book a consultation: www.Finodha.in
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✅ Final Summary:
Notification No. 03/2025 – Central Tax provides clarity and relief to non-resident taxpayers by setting a uniform filing deadline of 15 January 2025 for GSTR-5 for December 2024. Ensure timely compliance to avoid penalties and keep your GST profile in good standing.
🔗 Also check:
• Business Setup in India: https://finodha.in/setup-business/
• Private Limited Company: https://finodha.in/private-limited-company/
• MSME/Udyam Registration: https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
• GST Registration: https://finodha.in/online-gst-registration/
Download PDF: Notification No. 03/2025 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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