Extension of Due Date – GSTR-7 (TDS Deductors) – December 2024

Notification No.: 05/2025 – Central Tax
Date of Notification: 10th January 2025

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(3) & 39(6) – Furnishing of returns by TDS deductors and power to extend due dates
  • Section 51 – Tax deduction at source (TDS)
  • Section 168 – Power to issue instructions/directions
• CGST Rules, 2017:
  • Rule 66 – Furnishing of return by TDS deductors in FORM GSTR-7

Summary of Notification:

1. This notification extends the due date for furnishing FORM GSTR-7 for the tax period December 2024.
2. The extension is applicable to registered persons required to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.
3. The revised due date for filing GSTR-7 for December 2024 is 12th January 2025.
4. This provides compliance relief to TDS deductors by granting additional time for filing their monthly return.

Source: Notification No.: 05/2025 – Central Tax