Tax deducted at source return deadline extended for Form GSTR-7 for January, providing new compliance deadline and filing relief. The Commissioner of State Tax, invoking powers under sub section (6) of section 39 read with section 168 of the Goods and Services Tax Act and the corresponding rules, extends the time for furnishing the return required from persons deducting tax at source under section 51 in Form GSTR-7 for the specified month until the prescribed extended deadline.