Notification / Notification No. 06/2025-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 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.

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
sub-section (4) of section 52 of the said Act / Section 52, Central Goods and Services Tax Act, 2017
rule 67 of the Central Goods and Services Tax Rules, 2017 / Rule 67, Central Goods and Services Tax Rules, 2017