Important Keyword: Notification 40/2019 Central Tax, GSTR-7 due date extension, GST TDS return extension, Section 51 TDS GST, July 2019 GSTR-7 deadline, GST notifications 2019, Finodha GST services,
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Table of Contents
[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: Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
[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.
📚 Frequently Asked Questions (FAQs): Notification No. 40/2019 – Central Tax
Q1: What is Notification No. 40/2019 – Central Tax?
Answer:
It is a government notification that extends the last date for filing GSTR-7 (TDS return under GST) for the month of July 2019 to 20 September 2019 for specific districts and Jammu & Kashmir.
Q2: Who does this notification apply to?
Answer:
It applies only to TDS deductors under Section 51 of the CGST Act whose principal place of business is located in:
Specific districts of states like Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, OR
Jammu & Kashmir
District list is provided in the Table on Page 2.
Q3: What is GSTR-7?
Answer:
GSTR-7 is a monthly GST return filed by persons required to deduct tax at source (TDS) under Section 51. It contains:
TDS deducted
TDS paid
TDS certificates issued
👉 Need help? Visit: https://finodha.in/gst-return-filing/
Q4: What is the new due date for filing GSTR-7 for July 2019?
Answer:
The new deadline for eligible taxpayers is:
👉 20 September 2019
Q5: What is the legal basis for this extension?
Answer:
The extension is issued under:
Section 39(6) – power to extend filing dates for returns
Section 168 – power of Commissioner to issue instructions/changes
Rule 66 – procedure for filing GSTR-7
Q6: Does the extension apply automatically?
Answer:
Yes ✔️
Eligible taxpayers receive the extension automatically based on their business location.
Q7: Is the extension available for all taxpayers in these states?
Answer:
No ❌
It applies only to taxpayers in specific districts, not the entire state.
Example:
In Maharashtra, only Kolhapur, Sangli, Satara, Nashik, Palghar, Ahmednagar, etc., are covered.
Q8: Is the extension also applicable for GSTR-1 or GSTR-3B?
Answer:
No.
This notification covers only GSTR-7.
If you need filing support:
https://finodha.in/gst-return-filing/
Q9: Are ISDs (Input Service Distributors) included?
Answer:
No.
ISDs file GSTR-6, not GSTR-7.
This notification is exclusively for TDS deductors.
Q10: What happens if a taxpayer still files late after 20 September 2019?
Answer:
Late fees under Section 47 of the CGST Act would apply.
This includes ₹200 per day (₹100 CGST + ₹100 SGST), capped at ₹10,000.
Q11: How do I know if my district is covered?
Answer:
Check the Table on Page 2, which lists districts such as:
Araria, Muzaffarpur (Bihar)
Vadodara (Gujarat)
Mysuru, Shivamogga, Raichur (Karnataka)
Idukki, Kozhikode (Kerala)
Kolhapur, Nashik (Maharashtra)
Rayagada, Kalahandi (Odisha)
Uttarkashi, Chamoli (Uttarakhand)
Q12: Is Jammu & Kashmir included even without district-level details?
Answer:
Yes.
The notification separately states that all TDS deductors in Jammu & Kashmir can file GSTR-7 for July 2019 until 20 September 2019.
Q13: Why was this extension granted?
Answer:
Due to operational disruptions like:
Heavy monsoons
Floods in several states
Connectivity issues
The government granted relief to ensure smooth GST compliance.
Q14: Does this extension affect future months?
Answer:
No.
It is a one-time extension applicable only for July 2019.
Q15: How can I ensure I never miss a GSTR-7 deadline again?
Answer:
You can:
Set automated reminders
Use Finodha’s GST filing service
Update DSC/EVC details
Maintain TDS records regularly
👉 Avoid late fees: https://finodha.in/gst-compliance/
🎯 Conclusion
Notification No. 40/2019 – Central Tax offered much-needed relief to TDS deductors located in flood-affected or disrupted districts by extending the GSTR-7 filing deadline for July 2019 to 20 September 2019.
To stay compliant and avoid future penalties:
👉 Start filing with Finodha GST Return Filing
https://finodha.in/gst-return-filing/
👉 Consult Finodha GST Experts for end-to-end compliance
https://finodha.in/gst-compliance/
Download PDF: Notification No. 40/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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