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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Return filing extension: FORM GSTR-7 deadline for TDS-registered persons for December moved to January twelfth.</h1> The Commissioner, under powers conferred by the Delhi GST Act and rules and on Council recommendation, has extended the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source for the month of December, 2024, until the 12th day of January, 2025, thereby modifying the statutory filing deadline for that return.

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