Tax deduction at source return deadline extended for October-December filings to end of January. The Commissioner of State Tax, under powers conferred by sub-section (6) of section 39 read with section 168 and sub-section (3) of section 39 read with rule 66 of the Maharashtra GST Rules, has extended the time limit for registered persons required to deduct tax at source under section 51 to furnish returns in FORM GSTR-7 for October to December 2018 until the 31st day of January, 2019.