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<h1>Nagaland extends FORM GSTR-7 filing deadline for December 2024 to January 12, 2025 under section 39 and rule 66.</h1> The Government of Nagaland, through the Office of the Commissioner of State Taxes, has issued a notification extending the deadline for submitting FORM GSTR-7 for December 2024. This extension, authorized under the Nagaland Goods and Services Tax Act, 2017, allows registered persons required to deduct tax at source to file their returns by January 12, 2025. This decision follows the recommendations of the Council and is in accordance with section 39 and rule 66 of the Nagaland GST Rules, 2017.