Extension of time limit for furnishing the return by a registered person, required to deduct tax at source under the provisions of section 51 in FORM GSTR-7 for the month of December, 2024 – CGST Notification No. 05/2025 – Central Tax dated 10.01.2025
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 10th January, 2025 No. 05/2025–CENTRAL TAX G.S.R. 26(E).— 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