Tax Deducted at Source return extension: due date for FORM GSTR-7 for December extended to mid-January. The Commissioner of State Tax, exercising statutory powers and on the Council's recommendation, extends the filing deadline for FORM GSTR-7-the return for persons required to deduct tax at source under the GST framework-for the month of December, 2024 to the 12th day of January, 2025; the notification is deemed effective from the 10th January, 2025.