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<h1>Bihar extends GSTR-7 filing deadline to January 12, 2025 for December 2024 returns under section 39(3)</h1> The Bihar Commercial Tax Department has extended the due date for filing FORM GSTR-7 returns for December 2024. Under the Bihar Goods and Services Tax Act, 2017, registered persons required to deduct tax at source must now submit their returns by January 12, 2025, instead of the original deadline. This extension applies specifically to returns filed under section 39(3) and rule 66 of the Bihar GST Rules. The notification became effective from January 10, 2025, and was issued by the Commissioner on recommendations from the Council.