Notification No. 06/2025-CENTRAL TAX [N11-4RP]
As at 6 September 2026. In force from 10 January 2025.
In exercise of the powers conferred by first proviso to sub-section (4) of section 52 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 statement, containing the details of outward supplies of goods or services or both, effected through an e-commerce operator, in FORM GSTR-8, under sub-section (4) of section 52 of the said Act read with rule 67 of the Central Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 12th day of January, 2025.
Made under
Recital: "In exercise of the powers conferred by first proviso to sub-section (4) of section 52 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council". Names first proviso to sub-section (4) of section 52 read with section 168 of the Central Goods and Services Tax Act, 2017 [S10-7RB]. Vires verified.
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