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Notification No. 20/2020 – Central Tax Explained

by Shakshi Bharti | Feb 28, 2024 | GST, 2020 Notifications, Central Tax 2020 Notifications, Notifications | 0 comments

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Important Keyword: Notification No. 20/2020 – Central Tax, GSTR-7 extension J&K Ladakh, GST TDS return July October November December January February 2019 2020, Section 51 CGST, Rule 66 GSTR-7 filing, GST TDS deductor relief, Finodha GST compliance, GSTR-7A TDS certificate

Words: 1376; Read time: 7 minutes.

[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 23^rd March, 2020

Notification No. 20/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 24^th 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 24^th March, 2020.”

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

(Pramod Kumar)
Director,
Government of India

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

📚 Frequently Asked Questions (FAQs): Notification No. 20/2020 – Central Tax

Q1: What is Notification No. 20/2020 – Central Tax?

Answer:
It extends the due date for filing GSTR-7 (TDS return) for taxpayers whose place of business is in:
The erstwhile State of J&K (July–Oct 2019)
The UT of J&K or Ladakh (Nov 2019–Feb 2020)
New deadline → 24 March 2020
Need help filing GSTR-7?
👉 https://finodha.in/gst-return-filing/

Q2: Who is required to file FORM GSTR-7?

Answer:
GSTR-7 must be filed by taxpayers who must deduct TDS under Section 51, such as:
Government departments
Public Sector Undertakings (PSUs)
Local authorities
Government agencies
Certain notified bodies
These entities deposit TDS and issue GSTR-7A TDS certificates.

Q3: Why was GSTR-7 filing extended for J&K and Ladakh?

Answer:
Due to:
Internet shutdowns
Administrative transition from State → UT
GSTN access challenges
Difficulties uploading TDS details
Hence, the Government provided relief.

Q4: How does this help a government department in J&K?

Answer:
Suppose a district office in Baramulla couldn’t file GSTR-7 because the portal wasn’t loading during internet restrictions.
Thanks to Notification 20/2020:
They could file July 2019–Feb 2020 TDS returns by 24 March 2020
Avoid late fees & notices
Avoid mismatch of TDS credit for vendors

Q5: Which legal provisions does this notification rely on?

Answer:
It refers to:
Section 39(3) & (6) – Filing timelines
Section 51 – TDS obligations
Rule 66 – GSTR-7 filing
Section 168 – Commissioner’s power to issue instructions

Q6: Does this notification waive late fee?

Answer:
Not specifically.
But since the due date itself is extended, no late fee applies if GSTR-7 is filed on or before 24 March 2020.

Q7: Does this extension apply to GSTR-1 or GSTR-3B?

Answer:
❌ No.
This extension applies only to GSTR-7 (TDS return).
For GSTR-1, refer to Notifications 21–24/2020.
For GSTR-3B, refer to Notifications 25–26/2020.

Q8: Does this notification affect TDS credit for vendors?

Answer:
Yes.
Vendors receive TDS credit only after GSTR-7 is filed by the deductor.
Delayed GSTR-7 means delayed credit in the recipient’s electronic cash ledger.

Q9: Does this extension apply to both October 2019 and February 2020?

Answer:
Yes ✔️
The extension applies from July 2019 to February 2020, covering:
Pre-UT restructuring (erstwhile state)
Post-UT restructuring (J&K & Ladakh)

Q10: Is GSTR-7 filing mandatory even if no TDS was deducted?

Answer:
Yes.
A nil GSTR-7 must be filed if no TDS was deducted during the month.

Q11: What happens if GSTR-7 is filed after 24 March 2020?

Answer:
Penalties include:
Late fee under Section 47
Liability for interest on delayed TDS deposit
Potential notices under DRC-01
Delay in issuing TDS certificates (GSTR-7A)
Avoid notices →
👉 https://finodha.in/gst-compliance/

Q12: Does the vendor get a GSTR-7A certificate automatically?

Answer:
Yes.
Once GSTR-7 is filed correctly, the TDS certificate GSTR-7A is auto-generated in the vendor’s GST portal.

Q13: Does this change TDS thresholds under GST?

Answer:
❌ No.
TDS under Section 51 applies when:
Contract value > ₹2.5 lakh
Supply is intra-state
Deductor is a notified entity
The notification only extends the filing date, not the applicability.

Q14: Do taxpayers need to apply to avail this extension?

Answer:
No.
The extension is automatic for all eligible TDS deductors in J&K and Ladakh.

Q15: Is Notification 20/2020 relevant today (2024–25)?

Answer:
Yes, for:
Audits
Historical reconciliations
SCN replies
Vendor TDS mismatch issues
Backlog GST compliance
Finodha can help you clean up old GST compliance:
👉 https://finodha.in/gst-return-filing/

⭐ Conclusion

Notification No. 20/2020 – Central Tax provided crucial relief to TDS deductors in Jammu & Kashmir and Ladakh by extending the GSTR-7 return filing dates for July 2019 to February 2020 to 24 March 2020. This helped government bodies and agencies stay compliant despite connectivity and structural challenges.

If you want expert assistance with:

✔ GSTR-7 filing
✔ TDS reconciliation
✔ Clearing GST notices
✔ Vendor ITC alignment

👉 Start GST Return Filing with Finodha Today
https://finodha.in/gst-return-filing/