The Central Board of Indirect Taxes and Customs ( CBIC ) has extended due dates for Form GSTR-1 and GSTR-7 to April 13 and April 12, 2019, respectively.
The Notification said that “the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of March 2019 shall be furnished electronically through the common portal, on or before the 13th April 2019.”
GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies.
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.