CENTRAL TAX NTF. NO. 55/2019, DT. 14/11/2019
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019
G.S.R. (E). – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby makes the following further amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue),No. 26/2019 –Central Tax, dated the 28thJune, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 452 (E), dated the 28thJune, 2019, namely:–
In the said notification, in the first paragraph, after the second proviso, the following provisoshall be inserted, namely: –
“Provided alsothat 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-7of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 ofthe said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, forthe months of July, 2019 to September, 2019, whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 15thNovember, 2019.”.
2.This notification shall be deemed to come into force with effect from the 20thday of September, 2019.
[F. No. 20/06/08/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: The principal notification No. 26/2019 –Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary, videnumber G.S.R. 452 (E), dated the 28thJune, 2019 and was subsequently amended by notification No. 40/2019 –Central Tax, dated the 31stAugust, 2019 was published in the Gazette of India, Extraordinary, videnumber G.S.R. 617(E),dated the 31st August, 2019.
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