Important Keyword: F. No. 20/06/07/2019-GST, Notification No. 40/2019 – Central Tax, Section 39(6) CGST Act 2017, Section 168 CGST Act 2017, Notification No. 26/2019- Central Tax.
[F. No. 20/06/07/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 31st August, 2019
Notification No. 40/2019 – Central Tax
Table of Contents
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), the Commissioner hereby makes the following amendments in the 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, after the portion beginning with the words “except as respects things done” and ending with the words, figures and letters “for the months of October, 2018 to July, 2019 till the 31st day of August, 2019”, the following provisos shall be inserted, namely: –
“Provided 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 month of July, 2019, whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished electronically through the common portal, on or before the 20th September, 2019:–
Table
| Sl. No. | Name of State | Name of District |
| (1) | (2) | (3) |
| 1. | Bihar | Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Sopaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran. |
| 2 | Gujarat | Vadodara. |
| 3 | Karnataka | Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Devanagari, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppel, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgiri. |
| 4 | Kerala | Idukki, Malappuram, Wayanad, Kozhikode. |
| 5 | Maharashtra | Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar. |
| 6. | Odisha | Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Raygada, Nawarangpur. |
| 7 | Uttarakhand | Uttarkashi and Chamoli: |
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 month of July, 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 20th September, 2019.”.
(Ruchi Bisht)
Under Secretary to the
Government of India
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.
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