GSTR 7 is required to be furnished by a registered person who deducts tax at source under the provisions of section 51 of the CGST Act, 2017. The Central Board of Indirect Taxes and Customs Vide Notification No 08/2019 – Central Tax dated 8th January 2019 has extended the due date for filing GSTR 7 for the periods October 2018 to January 2019 till 28th February 2019.
http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-08-central-tax-english-2019.pdf;jsessionid=233302F5B964CFD46C5D00A5DBF19A2E