Extension of GSTR-7 filing deadline: January returns allowed to be furnished by the extended February due date. Using powers under sub section (6) of section 39 read with section 168 of the Nagaland GST Act and rule 66 of the Nagaland GST Rules, the Commissioner extends the due date for furnishing FORM GSTR 7 for January 2019 until the 28th day of February, 2019 for registered persons required to deduct tax at source under the Act.