The Central Board of Indirect Taxes and Customs (“CBIC”) vide Notification No. 66/2018-Central Tax dated November 29, 2018 has extended the time limit for furnishing the return by a registered person required to deduct tax at source (“TDS”) as per section 51 of the CGST Act, 2017 Act in FORM GSTR-7 of the CGST Rules, 2017 for the months of October, 2018 to December, 2018 till January 31, 2019.
Notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-66-central-tax-english-2018.pdf;jsessionid=D1B9CF781996433E2F7D3E4226E34A03