The Central board of Indirect Taxes and Customs (CBIC) has extended the due date for filing GSTR-7 till 12th January 2025 for the December 2024 return period.
“In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act, in FORM GSTR-7 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the month of December, 2024, till the 12th day of January, 2025,” the CBIC notified
GSTR-7
GSTR-7 is a monthly return filed by individuals who deduct tax at source or TDS under the Goods and Services Tax (GST). Every GST registered individual who deducts TDS under GST must file in Form GSTR-7 by the 10th of next month. The form contains details of TDS deducted, TDS payable, TDS refund, etc.
Read More: CBIC Extends Due Date For Filing GSTR-8 To 12 January 2025
Notification Details
Notification No. 05/2025
Date: 10/01/2025
