Notification No. 03/2025
Date: January 10, 2025
Subject: Extension of due date for filing FORM GSTR-5 by non-resident taxable persons.
Description:
Time limit for furnishing FORM GSTR-5 for December 2024 is extended.
The extended due date for filing the return is 15 January 2025.
The extension applies to non-resident taxable persons under section 39(5).
Effective Date of Notification:
10 January 2025