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<h1>TDS return deadline extended for December returns under section 39 and rule 66; new due date notified.</h1> The Commissioner, on the Council's recommendation and under sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, has extended the time limit for furnishing FORM GSTR-7 for December 2024 under sub-section (3) of section 39 read with rule 66 of the Central Goods and Services Tax Rules, 2017, until the 12th day of January, 2025.