Notification No. 44/2023
Date: August 25, 2023
Subject: Extension of due date for furnishing FORM GSTR-7 for specified tax periods.
Description:
The due date for furnishing FORM GSTR-7 is extended for the months of April 2023, May 2023, June 2023, and July 2023. The earlier due date of 31 July 2023 is substituted with 25 August 2023. The amendment applies to persons required to deduct tax at source under GST.
Effective Date:
31 July 2023 (deemed)
Previous Notification:
Notification No. 26/2019 – Central Tax dated 28.06.2019