Government of The National Capital Territory of Delhi Trade and Taxes Department

Extends the time limit for furnishing the return by a registered person required to deduct tax

Issue Date: 05 June 2025 Published: 06 June 2025

Gazette ID: SG-DL-E-06062025-263638 Download PDF

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Core Purpose

The Commissioner (State Tax) extends the time limit for furnishing FORM GSTR-7 for the month of December, 2024, by registered persons required to deduct tax at source, until the 12th day of January, 2025.

Detailed Summary

The Government of the National Capital Territory of Delhi, Department of Trade and Taxes (Policy and Research Branch), issued Notification No. 05/2025-State Tax, F. No. 2(560)/policy/GST/2025/335 on 5th June, 2025. In exercise of powers conferred by sub-section (6) of section 39 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Commissioner (State Tax), on the recommendations of the Council, extended the due date. The time limit for registered persons, mandated to deduct tax at source under section 51 of the said Act, to furnish their return in FORM GSTR-7 under sub-section (3) of section 39 of the Act read with rule 66 of the Delhi Goods and Services Tax Rules, 2017, for the month of December, 2024, has been extended until the 12th day of January, 2025. The notification was signed by Chanchal Yadav, Commissioner (State Tax).

Full Text

GOVERNMENT OF INDIA REGD. No. D. L.-33002/99 Delhi Gazette SG-DL-E-06062025-263638 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 174] DELHI, THURSDAY, JUNE 5, 2025/JYAISTHA 15, 1947 [N. C. T. D. No. 88 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 3682 DG/2025 DEPARTMENT OF TRADE AND TAXES (Policy and Research Branch) NOTIFICATION Delhi, the 5th June, 2025 (No. 05/2025-State Tax) F. No. 2(560)/policy/GST/2025/335.—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), 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 Delhi Goods and Services Tax Rules, 2017, for the month of December, 2024, till the 12th day of January, 2025. CHANCHAL YADAV, Commissioner (State Tax)

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