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<h1>West Bengal extends GSTR-7 filing deadline for March 2019 to April 12, under GST Act sections 51, 39(6), 168.</h1> The Commissioner of State Tax in West Bengal has extended the deadline for submitting FORM GSTR-7 for March 2019. Initially set for April 10, 2019, the new due date is now April 12, 2019. This extension applies to registered individuals required to deduct tax at source under section 51 of the West Bengal Goods and Services Tax Act, 2017. The extension is authorized under section 39(6) and section 168 of the same Act, in conjunction with rule 66 of the West Bengal Goods and Services Tax Rules, 2017.