Notification No. 05/2025
Date: January 10, 2025
Subject: Extension of due date for filing FORM GSTR-7 by persons liable to deduct tax at source.
Description:
Time limit for furnishing FORM GSTR-7 for December 2024 is extended.
The revised due date for filing the return is 12 January 2025.
The extension applies to registered persons deducting tax under section 51.
Effective Date of Notification:
10 January 2025