Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024. - 05/2025–C.T./GST - West Bengal SGST

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 05/2025 C.T./GST Dated: 16/01/2025 [ Corresponding Central Notification No. 05/2025-Central Tax ] In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act, in FORM GSTR-7 under sub-section (3) of section 39 of the said Act read with rule 66 of the West Bengal Goods and Services Tax Rules, 2017, for the month of December, 2024, till the 12th day of January, 2025. 2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025. Sd/- (DEVI PRASAD KARANAM, IAS) Commissioner of State Tax West Bengal