CBIC extends due date for Filing of GSTR-7 for October, 2018 to July, 2019 [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has extended due date for filing TDS return under GST in form GSTR-7 for the period of October, 2018 to July 2019 to August 31, 2019.

In a Notification issued by CBIC said that, 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 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 has extended for the months of October, 2018 to July, 2019 till the 31st day of August, 2019.

GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. GSTR 7 contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc.

As per GST law following people/entities need to deduct TDS :

1.      A department or establishment of the Central or State Government, or
2.      Local authority, or
3.      Governmental agencies, or
4.     Persons or category of persons as may be notified, by the Central or a State Government on the recommendations of the Council.

To Read the full text of the Notification CLICK HERE