Notification No. 65/2019 – Central Tax Explained

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Notification No. 65/2019 – 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 20^th December, 2019.”

2. This notification shall be deemed to come into force with effect from the 30^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. 59/2019 – Central Tax, dated the 26^th November, 2019, published in the Gazette of India, Extraordinary vide number G. S. R. 876(E), dated the 26^th November, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 65/2019 – Central Tax

Q1: What is Notification No. 65/2019 – Central Tax?

Answer:
It is a notification extending GSTR-7 filing due dates for July 2019 to October 2019 for TDS deductors in Jammu & Kashmir till 20-12-2019.
65
✔ File GSTR-7 easily:
👉 https://finodha.in/gst-return-filing/

Q2: Who is required to file GSTR-7 under GST?

Answer:
Anyone deducting TDS under Section 51 — like Govt departments, PSUs, local authorities, Govt agencies.
Need help in TDS compliance under GST?
👉 https://finodha.in/gst-compliance/

Q3: Why was this extension granted only to Jammu & Kashmir?

Answer:
Due to regional disturbances & administrative challenges, compliance relief was granted to affected taxpayers.

Q4: What happens if GSTR-7 is not filed?

Answer:
Late fee under Section 47 CGST Act applies + interest. However, this notification protected taxpayers from late fees until extended date.

Q5: Which rule deals with GSTR-7 filing?

Answer:
Rule 66 of CGST Rules, 2017 governs GSTR-7.
(Also referenced in notification)

Q6: Does this extend due date for all taxpayers in India?

Answer:
❌ No. Only TDS deductors in J&K are covered.

Q7: Do I need mandatory DSC to file GSTR-7?

Answer:
Yes, for companies & LLPs. You can get a DSC here 👇
👉 https://finodha.in/online-dsc-digital-signature-certificate/

Q8: What period does the relief cover?

Answer:
July, August, September, October 2019 only.

Q9: Any impact on auto-population in supplier GSTR-2A/2B?

Answer:
Delayed filing may delay TDS credit reflection for suppliers.

Q10: Can TDS be deposited late without penalty?

Answer:
Only return filing late fees were waived.
Interest for delayed payment may still apply.

Q11: Was this amendment linked to any earlier notification?

Answer:
Yes — it amended Notification 26/2019 – CT.

Q12: Is GSTR-7 mandatory even if no TDS deducted?

Answer:
Yes, Nil GSTR-7 must be filed to avoid penalties.

Q13: How much is the late fee normally?

Answer:
₹100 per day CGST + ₹100 per day SGST, capped.
This extension temporarily waived such fees.

Q14: Does this impact annual return filing?

Answer:
Indirectly yes — TDS credit & compliance must match books.
Need help?
👉 https://finodha.in/income-tax-return-filing-online/

Q15: How do I stay updated on GST notifications?

Answer:
Regular monitoring or GST compliance professionals can help:
👉 https://finodha.in/gst-compliance/

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