The Central Board of Indirect Taxes and Customs (CBIC ) has extended the due date for filing of Form GSTR-7 for the months of october 2018 to December 2018 till January 31st, 2019.

GSTR-7 is a monthly return to be filed by the persons required to deduct TDS under the GST.

As per the Act, every deductor shall deduct the tax amount from the payment made to the supplier of goods or services or both and deposit the tax amount so deducted with the Government account through NEFT to RBI or a cheque to be deposited in one of the authorized banks, using challan on the common portal. In addition, the deductors have entrusted the responsibility of filing return in FORM GSTR-7 on the common portal for every month in which deduction has been made based on which the benefit of deduction shall be made available to the deductee.