GST return filing extension for FORM GSTR-7 extended for tax deduction at source reporting. Time limit for furnishing FORM GSTR-7 by a registered person required to deduct tax at source under section 51 of the Sikkim Goods and Services Tax Act, 2017, for the month of December 2024, was extended till 12 January 2025. The extension was issued by the Commissioner under section 39 read with section 168 of the Act and rule 66 of the Sikkim Goods and Services Tax Rules, 2017, on the recommendations of the Council.