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<h1>GSTR-7 due date extended to 12 Jan 2025 for Sec 51 deductors; effective 10 Jan 2025 (Secs 39(6),168; Rule 66)</h1> The state commercial taxes authority, by Notification No. 05/2025 (dated 9 July 2025), extends the due date for furnishing FORM GSTR-7 for the month of December 2024 to 12 January 2025 for persons required to deduct tax at source under section 51. The action is taken under section 39(6) read with section 168 of the Jharkhand GST Act and rule 66 of the Jharkhand GST Rules. The notification is deemed effective from 10 January 2025.