Important Keyword: Notification 66/2018 central tax, GSTR7 due date extension, GST TDS return, section 51 GST, rule 66 GSTR7, GSTR7 extension notification,
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[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 29th November, 2018
Notification No. 66/2018 – Central Tax: Seeks to extend the due date for filing of FORM GSTR-7 for the months of October, 2018 to December, 2018
[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 31st day of January, 2019.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 66/2018 – Central Tax
Q1: What is Notification No. 66/2018 – Central Tax?
Answer:
It extends the due date for filing GSTR-7 for October to December 2018.
Q2: What is the new due date under this notification?
Answer:
31 January 2019 for all three months. 66
Q3: Which return is affected?
Answer:
FORM GSTR-7, which is filed by GST TDS deductors.
Q4: Who is required to file GSTR-7?
Answer:
Entities required to deduct GST TDS under Section 51 of the CGST Act.
Q5: Under which section was this extension granted?
Answer:
Under Section 39(6) read with Section 168 of the CGST Act. 66
Q6: Which rule governs GSTR-7 filing?
Answer:
Rule 66 of the CGST Rules. 66
Q7: Does this extension apply to all GST taxpayers?
Answer:
No. It applies only to TDS deductors required to file GSTR-7.
Q8: Does this notification waive late fees?
Answer:
It provides an extended deadline, which effectively avoids late fees if filed within the new due date.
Q9: What happens if GSTR-7 is not filed?
Answer:
Possible consequences:
Late fees
Interest
Notices from GST department
Q10: Is GSTR-7 required even if no TDS is deducted?
Answer:
Yes, a nil GSTR-7 may still be required if registered as a TDS deductor.
Q11: Does this extension apply to GSTR-3B or GSTR-1?
Answer:
No. It applies only to GSTR-7.
Q12: What information is reported in GSTR-7?
Answer:
TDS deducted
Supplier details
Contract value
Tax amounts
Q13: How does delayed GSTR-7 affect suppliers?
Answer:
Suppliers may not get TDS credit until GSTR-7 is filed.
Q14: How can organizations avoid GSTR-7 delays?
Answer:
Track TDS deductions monthly
Maintain proper records
File returns on time
Use professional assistance
Q15: How can Finodha help with GSTR-7 filing?
Answer:
Finodha provides:
✔ GST return filing
✔ TDS compliance support
✔ GST advisory services
👉 https://finodha.in/gst-return-filing/
👉 https://finodha.in/gst-compliance/
Download PDF: Notification No. 66/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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