06/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024
Summary
Notification 06/2025-Central Tax, issued by the CBIC on January 10, 2025, is a straightforward extension of the deadline for filing GSTR-8 for the month of December 2024. GSTR-8 is a statement that needs to be filed by e-commerce operators (like Amazon or Flipkart) who collect tax at source (TCS) on behalf of their suppliers under the GST regime.
This notification essentially gives these e-commerce operators a bit more breathing room to file their December 2024 GSTR-8 return. Instead of the original due date, which would normally have been around January 10, 2025, the new extended due date is January 31, 2025.
Therefore, if you are an e-commerce operator required to collect TCS and file GSTR-8, make sure you file your December 2024 return by January 31, 2025, to avoid any late fees or penalties. This extension is a welcome relief, providing additional time for reconciliation and accurate reporting of TCS collected. It's important to note this extension applies only to the GSTR-8 return for December 2024.
Key Changes
| Change | Impact |
|---|---|
| Extension of Due Date | The due date for filing FORM GSTR-8 for December 2024 is extended beyond the original due date. This provides additional time for taxpayers to prepare and file their returns, potentially reducing late fees and penalties. |
| Applicability to GSTR-8 | This notification specifically affects taxpayers who are required to file GSTR-8, which is the monthly statement to be furnished by e-commerce operators (ECOs) collecting TCS. |
| Specific Tax Period Addressed | The extension applies only to the tax period of December 2024. The due dates for other tax periods remain unaffected. |
| Central Tax Focus | The notification is issued under Central Tax, implying it primarily addresses the Central Goods and Services Tax (CGST) component of the overall GST liability. Corresponding notifications might be issued for SGST/UTGST as well. |