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Notification No. 59/2019 – Central Tax Explained

by Shakshi Bharti | Mar 6, 2024 | GST, 2019 Notifications, Central Tax 2019 Notifications, Notifications | 0 comments

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Important Keyword: GSTR-7 due date extension, GST J&K notifications, Central Tax 2019, GST TDS filing, Notification 59/2019,

Words: 993; Read time: 5 minutes.

[F. No. 20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 26^th November, 2019

Notification No. 59/2019 – 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 October 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 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 third proviso, the following proviso shall be substituted, 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 October,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 30^th November, 2019.”

2. This notification shall be deemed to come into force with effect from the 10^th Day of November, 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 last amended by notification No. 55/2019 – Central Tax, dated the 14^th November, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 849(E), dated the 14^th November, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 59/2019 – Central Tax

Q1: What is Notification No. 59/2019 – Central Tax about?

Answer:
It extends the due date to file GSTR-7 for TDS deductors whose business is located in Jammu & Kashmir for July 2019 to October 2019, allowing filing until 30.11.2019 without penalty.
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Q2: Who is required to file GSTR-7 under this notification?

Answer:
Only persons required to deduct TDS under Section 51 of CGST Act, 2017 and having a principal place of business in J&K.
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Q3: Which tax period does the relaxation cover?

Answer:
Months of July 2019, August 2019, September 2019, and October 2019.
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Q4: What is the new last date to file GSTR-7?

Answer:
30th November 2019
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Q5: Is this exemption retrospective?

Answer:
Yes. It is deemed effective from 10th November 2019.
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Q6: What is GSTR-7?

Answer:
It is a monthly return for Tax Deductors reporting:

GST deducted
TDS liability
TDS paid to Government

Q7: Why was the due date extended specifically for J&K?

Answer:
Due to administrative difficulties & regional conditions after reorganization of J&K.

Q8: Will late fees apply for delayed GSTR-7?

Answer:
No late fee if returns were filed within the extended due date.

Q9: What happens if someone missed even the extended deadline?

Answer:
Late fees under Section 47 will apply.
Need help filing overdue returns?
👉 GST Return Filing Support: https://finodha.in/gst-return-filing/

Q10: Does this notification change TDS rates?

Answer:
No. It only changes the filing deadline — rates remain the same.

Q11: Can ITC be delayed due to delayed TDS return filing?

Answer:
Yes! Vendors receive TDS credit only after deductors file GSTR-7 — delay impacts their ITC claim.

Q12: Which rules are referenced here?

Answer:

Section 51: TDS Provisions
Section 39(3): Monthly returns reporting
Rule 66: GSTR-7 Filing
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Q13: How to avoid such delays in future?

Answer:
Use professional GST compliance services:
👉 https://finodha.in/gst-compliance/

Q14: Does this notification amend any earlier notification?

Answer:
Yes — it amends Notification No. 26/2019 – Central Tax.
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Q15: Is DSC needed for filing GSTR-7?

Answer:
Yes, for companies and LLPs.
Get DSC instantly:
👉 https://finodha.in/online-dsc-digital-signature-certificate/

🎯 Conclusion

Notification No. 59/2019 – Central Tax is a major relief measure for J&K-based GST TDS deductors, ensuring compliance flexibility without penalty. Businesses must ensure timely and accurate GST filings to protect relationships with suppliers and maintain ITC flow.

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Finodha GST Experts are ready → https://finodha.in/gst-return-filing/