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    <title>Extend the due date for furnishing FORM GSTR-7 for the month of December, 2024</title>
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    <description>The Commissioner, under sub-section (6) of section 39 read with section 168 of the Bihar Goods and Services Tax Act, 2017 and on Council recommendations, extends the time for registered persons required to deduct tax at source under section 51 to furnish returns in FORM GSTR-7 for December, 2024, until the 12th day of January, 2025, under sub-section (3) of section 39 read with rule 66 of the Bihar GST Rules; the notification takes effect from 10 January, 2025.</description>
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