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<h1>West Bengal extends FORM GSTR-7 filing deadline to August 31, 2019, u/s 51 of GST Act 2017.</h1> The Commissioner of State Tax in West Bengal has issued a notification extending the deadline for filing returns in FORM GSTR-7. This extension applies to registered persons required to deduct tax at source under section 51 of the West Bengal Goods and Services Tax Act, 2017. The new deadline for filing returns for the months of October 2018 to July 2019 is now set for August 31, 2019. This notification supersedes previous notifications dated November 29, 2018, February 8, 2019, and April 10, 2019, except for actions already taken under those notifications.