CBIC Extends due date for GSTR 7 (GST TDS Return) upto 31/08/2019 for October, 2018 to July, 2019

CBIC has extended the due date for filing of Form GSTR 7 (GST TDS Return) upto 31/08/2019 for registered persons required to deduct tax at source (TDS) under Section 51 of the  CGST Act 2017, in respect of the months beginning from October, 2018 to July, 2019.

CBIC Central Tax Notification 26/2019 dt. 28/06/2019: GSTR 7 Due Date Extended upto 31/08/2019 (Oct. 2018 to July 2019)

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 of the notifications of the Government of India in the Ministry of Finance, Department of Revenue-

(i) No. 66/2018 – Central Tax, dated 29/11/2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dated 29/11/2018;

(ii) No. 8/2019 – Central Tax, dated 08/02/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dated 08/02/2019; and

(iii) No. 18/2019 – Central Tax, dated 10/04/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dated 10/04/2019,

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 Act in FORM GSTR 7 of the Central Goods and Services Tax Rules, 2017 under 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 31/08/2019.

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