G.S.R. (E). - In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), and in supercession ofthenotificationsof the Government of India in the Ministry of Finance, Department of Revenue -

(i) No. 66/2018-Central Tax, dated the 29thNovember, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dated the 29 th November, 2018;

(ii) No. 8/2019 -Central Tax, dated the 8thFebruary, 2019, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dated the 8 th February, 2019; and

(iii) No. 18/2019-Central Tax, dated the 10thApril, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dated the 10 th April, 2019,

except as respects things done or omitted to be done before such supercession,the Commissioner 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 Actin FORM GSTR-7of the Central Goods and Services Tax Rules, 2017under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the months of October, 2018 to July, 2019 till the 31st day of August, 2019.
 

[F. No. 20/06/16/2018-GST(Pt.I)]

(Ruchi Bisht)
Under Secretary to the Government of India