Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 07/ 2019 – Central Tax dated 31st January, 2019 and 08/ 2019 – Central Tax dated 8th January, 2019 to extend the due date for furnishing the return in FORM GSTR-7 by a registered person required to deduct tax at source (TDS) under the provisions of Section 51 of the CGST Act, 2017 for the months of October, 2018 to January, 2019 till 28th day of February, 2019.
