Extension of GSTR 7 filing deadline: amended earlier deadline to a later date for the specified quarter. Extension of the due date for furnishing Form GSTR-7 for October-December 2018 by amending Department Notification No. 27/2018 C.T./GST: the previously notified deadline of the 31st day of January, 2019 is substituted by the 28th day of February, 2019 under the powers conferred by sub section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017.