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<h1>Nagaland Extends FORM GSTR-7 Filing Deadline for January 2019 to February 28 u/s 51 of GST Act.</h1> The Government of Nagaland, through the Office of the Commissioner of State Taxes, has extended the deadline for submitting FORM GSTR-7 for January 2019. This extension applies to registered persons required to deduct tax at source under section 51 of the Nagaland Goods and Services Tax Act, 2017. The new due date for filing is now set for February 28, 2019. This decision is made under the authority of subsection (6) of section 39, read with section 168 of the Nagaland GST Act, and rule 66 of the Nagaland GST Rules, 2017.