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) (hereafter in this notification referred to as the said Act), the Commissioner hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue),No.26/2019 –Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.452(E), dated the 28th June, 2019, namely:–

In the said notification, in the first paragraph, for the third proviso, the following provisoshall be substituted, 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 rule66 of the Central Goods and Services Tax Rules, 2017, forthe months of July, 2019 to October,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 20thDecember, 2019.”

2.This notification shall be deemed to come into force with effect from the 30thDay of November, 2019.
 

[F. No. 20/06/09/2019-GST]

(Ruchi Bisht)
Under Secretary to theGovernment of India

Note: The principal notification No. 26/2019 –Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28thJune, 2019 and was last amended by notification No. 59/2019 –Central Tax, dated the 26thNovember, 2019, published in theGazette of India, Extraordinary vide number G.S.R. 876(E), dated the 26th November, 2019.