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    <title>Seeks to extend the due date of filing returns in FORM GSTR-7</title>
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    <description>The Commissioner extends the time limit for furnishing returns in FORM GSTR-7 by registered persons required to deduct tax at source, covering the periods October 2018 through July 2019, and supersedes prior departmental notifications on the matter while preserving actions or omissions prior to supersession.</description>
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