The Central Board of Indirect Taxes and Customs (CBIC) may consider giving an extension for filing Goods and Services Tax (GST) after the online portal was temporarily down on Friday, January 10, 2025.

“GST portal is currently experiencing technical issues and is under maintenance,” the Goods and Services Tax Network (GSTN) wrote on X (Formerly Twitter).

It added that the portal can be expected to be operational by 12:00 noon and that the CBIC is being sent an incident report to consider extension in filing date.

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However, the CBIC is yet to come out with a notification on the matter.

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What is the deadline for filing GST?

The deadline for filing GST is Saturday, January 11, 2025. For Quarterly Returns with Monthly Payment (QRMP) filers, the deadline is January 13, 2025, for the December 2024 tax period.

Who is eligible for quarterly GSTR-1 filing?

The GST portal says that quarterly filing of Form GSTR-1 is eligible only for “taxpayers whose aggregate annual turnover (PAN based) is up to ₹ 5 Crore in the current financial year and the preceding financial year (if applicable).”

They should also have already filed their last due Form GSTR-3B return, are eligible for the QRMP scheme.

Taxpayers whose aggregate turnover for the financial year 2019-20 and the current financial year is up to ₹ 5 Crore and if they have filed Form GSTR-3B for the month of October 2020 by 30th November 2020 will be assigned to the QRMP scheme.

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What is Form GSTR-1?

The GST website says that “Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.”