GSTR 7 Due Date (Jul’ 19 – Feb’ 20) extended for J&K/ Ladakh: CBIC

CBIC notifies extension of due dates for filing of GSTR 7 (GST TDS Return) for the months from July 2019 to February 2020, upto 24th March 2020, for the taxpayers registered in erstwhile State of Jammu and Kashmir/ UTs of Jammu & Kashmir and Ladakh, required to deduct tax at source (TDS) under Section 51 of the  CGST Act.

GSTR 7 Due Date (Jul’ 19 to Feb’ 20) extended for J&K/ Ladakh vide CBIC Notification 20/2020 Central Tax dt. 23 March 2020

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 second and third proviso, the following provisos shall be substituted, namely: –

“Provided further that 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 July, 2019 to October,2019, whose principal place of business is in the erstwhile State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 24th March, 2020:

Provided also that 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 November, 2019 to February, 2020, whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh shall be furnished electronically through the common portal, on or before the 24th March, 2020.”

2. This notification shall be deemed to have come into force with effect from the 20th Day of December, 2019.

Note: The principal notification No. 26/2019 – Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28th June, 2019 and was last amended by notification No. 78/2019 – Central Tax, dated the 26th December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 957(E), dated the 26th December, 2019.

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