Extend the due date of filing returns in FORM GSTR-7 - 26/2019 - Central GST (CGST)

TDS return extension in FORM GSTR-7 granted, with later electronic filing deadlines for specified districts and territories.

The Commissioner extends the time for furnishing returns in FORM GSTR-7 by persons required to deduct tax at source under the Act, superseding earlier notifications and prescribing later electronic filing dates. The extension applies under sub section (3) of section 39 read with rule 66 of the Central Goods and Services Tax Rules, with additional provisos prescribing differentiated deadlines for specified districts, States and Union territories and with subsequent insertions and substitutions amending months and last filing dates.