Central Board of Indirect Taxes and Customs has vide its notification dated 8th February, 2019 extended the last date for filing of form GSTR-7 for the month of January, 2019 upto 28th February, 2019. This form GSTR-7 is a return by a registered person required to deduct tax at source under section 51 of CGST Act, 2017.
Section 51 mandates tax deduction at source at the rate of 1% from the payment made to supplier of taxable goods or services where total value of such supply, under a contract, exceeds Rs.250,000/-.
The copy of the notification can be found here
Section 51 mandates tax deduction at source at the rate of 1% from the payment made to supplier of taxable goods or services where total value of such supply, under a contract, exceeds Rs.250,000/-.
The copy of the notification can be found here
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