Maharashtra extends FORM GSTR-7 filing deadline to January 31, 2019, for TDS u/s 51 of GST Act.

The Commissioner of State Tax, Maharashtra, has extended the deadline for filing FORM GSTR-7 for registered persons required to deduct tax at source under section 51 of the Maharashtra Goods and Services Tax Act, 2017. The extension applies to the filing period from October to December 2018, with the new deadline set for January 31, 2019. This extension is authorized under section 39(6) and section 168 of the Act, along with rule 66 of the Maharashtra Goods and Services Tax Rules, 2017.

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