Important Keyword: Section 39(6) CGST Act 2017, Section 51 CGST Act 2017, Notification No. 66/2018 – Central Tax, F. No. 20/06/17/2018-GST (Pt. I).

[F. No. 20/06/17/2018-GST (Pt. I)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 29^th November, 2018

Notification No. 66/2018 – Central Tax

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 extends the time limit for furnishing 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 October, 2018 to December, 2018 till the 31^st day of January, 2019.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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