Notification No. 55/2019 – Central Tax Explained

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Notification No. 55/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 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) (hereafter in this notification referred to as the said Act), the Commissioner hereby makes the following further amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2019 – Central Tax, dated the 28^th 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 28^th June, 2019, namely:–

In the said notification, in the first paragraph, after the second proviso, the following proviso shall be inserted, namely: –

“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 July, 2019 to September, 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 15^th November, 2019.”.

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

(Ruchi Bisht)
Under Secretary to the
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 subsequently amended by notification No. 40/2019 – Central Tax, dated the 31^st August, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 617 (E), dated the 31^st August, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 55/2019 – Central Tax

Q1: What is Notification No. 55/2019 – Central Tax about?

Answer:
It extends the due date to file GSTR-7 for July–Sept 2019 to 15 Nov 2019 for J&K-based taxpayers who deduct TDS under GST.

Q2: Who must file GSTR-7?

Answer:
Any registered person deducting TDS under Section 51 of the CGST Act, like:
Government departments
Public sector entities
Authorities / Boards
👉 File easily via Finodha GST Compliance
🔗 https://finodha.in/gst-compliance/

Q3: Why was this due date extended?

Answer:
Due to administrative disruptions and digital accessibility issues in J&K after its reorganization, keeping compliance smooth.

Q4: What is the penalty if GSTR-7 is not filed?

Answer:
Late fee: ₹200 per day (₹100 CGST + ₹100 SGST), subject to maximum cap.
💡Avoid penalties → File via Finodha GST Return Filing

Q5: Does this extension apply to all states?

Answer:
❌ No. It applies only to Jammu & Kashmir registered TDS deductors.

Q6: What if TDS is deducted but return is delayed?

Answer:
Interest applies on TDS amount until deposited.
➤ Let Finodha handle compliance correctly.

Q7: Which legal provisions were invoked?

Answer:
Section 39(6) – Return filing extension
Rule 66 – GSTR-7 filing framework
Section 168 – Power of Commissioner
(as mentioned in the notification)

Q8: Is there any extension for DRC-03 or TDS certificate issuance?

Answer:
Not covered in this notification — only filing of GSTR-7.

Q9: Can older pending GSTR-7 returns be filed now?

Answer:
Yes, but late fees and interest apply for periods not covered by relaxation notifications.

Q10: Will GST Portal auto-update this change?

Answer:
Yes, for taxpayers mapped to Jammu & Kashmir jurisdiction.

Q11: Does this help in ITC of the recipient?

Answer:
Yes ✔
GSTR-7 filing ensures TDS credit appears in the supplier’s electronic cash ledger — important for working capital.

Q12: How can Finodha help?

Answer:
We ensure:
✔ Correct TDS entries
✔ Zero late fees (where relief applies)
✔ On-time GSTR-7 filing
✔ Representation if portal errors occur
👉 Start now: https://finodha.in/gst-return-filing/