Important Keywords: Notification No. 04/2025 – Central Tax, GSTR-6 extension, GSTR-6 ISD return, Input Service Distributor, GST return due date, Finodha GST filing help,
Words: 819; Read time: 4 minutes.
[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
Table of Contents
Notification No. 04/2025 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-6 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 an Input Service Distributor in FORM
GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 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. 04/2025 – GST
Q1: What is Notification No. 04/2025 – Central Tax about?
Answer:
This notification, issued by CBIC on 10 January 2025, extends the due date for furnishing FORM GSTR-6 for the month of December 2024. Input Service Distributors (ISDs) now have until 🗓️ 15 January 2025 to file their return.
📌 File early with expert support from: https://finodha.in/gst-return-filing/
—
Q2: Who should file GSTR-6?
Answer:
GSTR-6 is filed by Input Service Distributors (ISDs)—entities that receive invoices for input services and distribute the input tax credit (ITC) to their units/branches. ISDs could be a head office distributing credit to branch offices.
—
Q3: What is the original due date for GSTR-6 for December 2024?
Answer:
The standard due date is the 13th of the succeeding month. However, under Notification No. 04/2025, the due date for December 2024 has been extended to 15 January 2025.
—
Q4: Why was the due date extended?
Answer:
This extension aims to offer relief to taxpayers during peak compliance season and ensure accurate reconciliation of ITC by ISDs for the December 2024 period.
—
Q5: What if an ISD misses the extended due date of 15 January 2025?
Answer:
If GSTR-6 is filed after the due date:
❌ A late fee of ₹50/day (₹25 CGST + ₹25 SGST) is applicable
❌ Inaccurate ITC distribution to branches
❌ Possibility of mismatch in recipient unit’s GSTR-2B
💼 Avoid penalties with Finodha’s managed services: https://finodha.in/gst-compliance/
—
Q6: What is the significance of GSTR-6 for recipient branches?
Answer:
GSTR-6 ensures that ITC is correctly credited to the GSTINs of the respective branches/units of the ISD. Any error or delay affects the ITC visibility and utilization at the unit level.
—
Q7: How can I file GSTR-6?
Answer:
✔️ Log in to the GST portal (https://www.gst.gov.in)
✔️ Navigate to Return Dashboard → GSTR-6
✔️ Import service invoice details
✔️ Match ITC and distribute it correctly
✔️ Submit and file using DSC or EVC
💡 Want Finodha to handle it for you? Visit: https://finodha.in/online-gst-registration/
—
Q8: Can GSTR-6 be revised after filing?
Answer:
No. Once GSTR-6 is submitted, it cannot be revised. Corrections can only be made in the next period’s return.
—
Q9: How do I ensure my ITC distribution is compliant?
Answer:
✔️ Maintain invoice-level accuracy
✔️ Ensure GSTIN-wise mapping is correct
✔️ Avoid duplication or misreporting
✔️ Reconcile vendor data monthly
🔍 Book Finodha’s GST audit for hassle-free distribution: https://finodha.in/gst-compliance/
—
Q10: Is there any government formality needed to claim this extension?
Answer:
No application or special procedure is required. The extension applies automatically to all ISDs filing for December 2024.
—
✅ Final Summary:
Notification No. 04/2025 – Central Tax allows Input Service Distributors until 15 January 2025 to file GSTR-6 for December 2024. This ensures more time for ITC reconciliation and accurate reporting to avoid mismatches. Act now to stay penalty-free and seamless in your credit distribution process.
🔗 Also Explore Finodha Services:
• Private Limited Company Setup: https://finodha.in/private-limited-company/
• One Person Company (OPC): https://finodha.in/online-one-person-company-opc-registration/
• Digital Signature: https://finodha.in/online-dsc-digital-signature-certificate/
• MSME/Udyam Registration: https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
Download PDF: Notification No. 04/2025 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
