Extension of GSTR-7 filing deadline allows deferred filing of tax-deducted-at-source returns for specified months. The Commissioner, exercising powers under the Act and rules, extends the time limit for furnishing FORM GSTR-7 (returns for tax deducted at source) for the months of October 2018 to December 2018 until the 28th day of February, 2019, as a procedural modification under the Central Goods and Services Tax Rules.