The Department of Trade and Taxes, Government of the National Capital Territory of Delhi, issued five important GST Notifications (Nos. 02 to 06/2025-State Tax) on June 05, 2025. These notifications provide extended deadlines for filing various GST returns for the tax period of December 2024, under the Delhi Goods and Services Tax Act, 2017. All the extensions have been granted based on recommendations from the GST Council and are aimed at facilitating smooth compliance for registered taxpayers.
Notification No. 02/2025-State Tax extends the due date for furnishing the return in FORM GSTR-3B for December 2024. Registered taxpayers filing monthly returns are now allowed to file GSTR-3B until 22nd January 2025. For quarterly return filers under the QRMP scheme, the due date depends on the location of their principal place of business. Taxpayers from states and union territories such as Maharashtra, Gujarat, Karnataka, Kerala, Tamil Nadu, Andhra Pradesh, Goa, and southern UTs have time until 24th January 2025, while those in states like Uttar Pradesh, Bihar, West Bengal, Punjab, Delhi, and other northern and northeastern regions can file until 26th January 2025.
Notification No. 03/2025-State Tax provides relief for non-resident taxable persons, extending the deadline for submitting FORM GSTR-5 for December 2024. The revised due date is 15th January 2025. This extension is critical for foreign taxpayers or short-term visitors who are registered temporarily and need to furnish details of their taxable transactions during their business tenure in India.
Notification No. 04/2025-State Tax deals with Input Service Distributors (ISDs). It extends the deadline for filing FORM GSTR-6 for the month of December 2024. ISDs now have until 15th January 2025 to distribute the input tax credit (ITC) to their respective units. This step supports accurate and timely distribution of tax credits across different units of a business.
Notification No. 05/2025-State Tax pertains to registered persons responsible for deducting tax at source under Section 51 of the GST Act. These taxpayers are required to file FORM GSTR-7, which contains details of TDS deducted. The last date to furnish this return for December 2024 has been extended to 12th January 2025.
Notification No. 06/2025-State Tax focuses on e-commerce operators, who must file FORM GSTR-8 to report supplies made through their platforms and the TCS collected. The due date for this filing for December 2024 has also been extended to 12th January 2025.
In conclusion, these five notifications collectively offer extended compliance timelines to various categories of GST taxpayers in Delhi. These extensions are particularly useful in allowing more time for accurate reporting and adherence to statutory obligations, thereby helping to ease the compliance burden on businesses and professionals during the specified tax period.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/06/DGST-N.No_.-02-to-06_2025-State-Tax.pdf
