Notification No. 26/2019 – Central Tax: Seeks to extend the due date of filing returns in FORM GSTR-7.

Important Keyword: F. No. 20/06/16/2018-GST (Pt. I), Notification No. 26/2019 – Central Tax, Section 39(6) CGST Act 2017, Section 168 CGST Act 2017,

[F. No. 20/06/16/2018-GST (Pt. I)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 28^th June, 2019

Notification No. 26/2019 – Central Tax

GST: [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) (hereinafter referred to as the said Act), and in supersession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue –

• No. 66/2018 – Central Tax, dated the 29^th November, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dated the 29^th November, 2018;
• No. 8/2019 – Central Tax, dated the 8^th February, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dated the 8^th February, 2019; and
• No. 18/2019 – Central Tax, dated the 10^th April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dated the 10^th April, 2019,

except as respects things done or omitted to be done before such supersession, 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^st day of August, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Read More: Notification No. 63/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July 2019 to September 2019.

Web Stories: Notification No. 63/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July 2019 to September 2019.

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