Notification / Notification No. 05/2025-CENTRAL TAX

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. 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.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

section 168 of the Central Goods and Services Tax Act, 2017 / Section 168, Central Goods and Services Tax Act, 2017
section 51 of the said Act / Section 51, Central Goods and Services Tax Act, 2017
sub-section (3) of section 39 of the said Act / Section 39, Central Goods and Services Tax Act, 2017
rule 66 of the Central Goods and Services Tax Rules, 2017 / Rule 66, Central Goods and Services Tax Rules, 2017