Important Keywords: Notification No. 05/2025 – Central Tax, GSTR-7 due date extended, GST TDS return, GSTR-7 December 2024, TDS under GST, Finodha GST return filing,
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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
Notification No. 05/2025 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
New Delhi, the 10th January, 2025
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 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.
(Raushan Kumar)
Under Secretary to Government of India
Frequently Asked Questions (FAQs):Notification No. 05/2025 – GST
Q1: What is the purpose of Notification No. 05/2025 – Central Tax?
Answer:
This notification, issued on 10th January 2025, extends the deadline for furnishing FORM GSTR-7 for December 2024. The new due date is now 12th January 2025. This is applicable to registered persons required to deduct tax at source (TDS) under Section 51 of the CGST Act.
🧾 Need help filing TDS returns under GST? Visit: https://finodha.in/gst-return-filing/
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Q2: Who is required to file GSTR-7?
Answer:
GSTR-7 must be filed by registered persons who deduct TDS under Section 51 of the CGST Act. This typically includes:
✔️ Government departments
✔️ Local authorities
✔️ Agencies notified by the government
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Q3: What is the original due date for filing GSTR-7 for December 2024?
Answer:
Under normal conditions, GSTR-7 is due on the 10th of the following month. For December 2024, the original due date was 10th January 2025. This has now been extended to 12th January 2025.
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Q4: What is TDS under GST?
Answer:
TDS (Tax Deducted at Source) under GST is deducted @2% (1% CGST + 1% SGST or 2% IGST) by specified persons on payments made to suppliers when the contract value exceeds ₹2.5 lakhs.
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Q5: What happens if I miss the GSTR-7 due date?
Answer:
If GSTR-7 is filed after 12th January 2025:
❌ Late fees of ₹200 per day (₹100 CGST + ₹100 SGST) apply
❌ Interest may be charged on late payment
❌ The deductee may not receive TDS credit on time
📌 Don’t risk penalties—get expert support from: https://finodha.in/gst-compliance/
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Q6: How is GSTR-7 filed on the GST portal?
Answer:
✔️ Log in to gst.gov.in
✔️ Navigate to Returns → GSTR-7
✔️ Add TDS details like deductee GSTIN, contract, invoice, amount
✔️ Submit and file with DSC/EVC
🔍 Finodha can assist you step-by-step: https://finodha.in/online-gst-registration/
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Q7: Can GSTR-7 be revised after submission?
Answer:
No. GSTR-7 cannot be revised once filed. Any rectification can only be made in the return of a subsequent month.
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Q8: Is GSTR-7 filing mandatory even if no TDS was deducted?
Answer:
Yes ✅. Even if no TDS was deducted in a given month, a NIL GSTR-7 must be filed to maintain compliance.
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Q9: Can multiple deduces be reported in one GSTR-7?
Answer:
Yes. Multiple entries for different deduces (GSTINs) can be declared in one return. Accurate details of tax deducted and paid must be furnished.
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Q10: Can I download the TDS certificates (GSTR-7A) after filing?
Answer:
Yes. After filing GSTR-7, the system auto-generates Form GSTR-7A which can be downloaded and shared with the deductees as proof of TDS.
📁 Finodha helps generate and manage TDS certificates too!
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✅ Final Summary:
Notification No. 05/2025 – Central Tax offers a two-day relief by extending the GSTR-7 due date for December 2024 from 10th to 12th January 2025. Ensure you file timely to avoid penalties and ensure proper TDS credit to suppliers.
💼 Finodha’s Expert Support Covers:
🔹 GST Return Filing: https://finodha.in/gst-return-filing/
🔹 TDS under GST: https://finodha.in/gst-compliance/
🔹 Private Ltd Company: https://finodha.in/private-limited-company/
🔹 DSC Application: https://finodha.in/online-dsc-digital-signature-certificate/
🔹 Business Setup: https://finodha.in/setup-business/
Download PDF: Notification No. 05/2025 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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