Notification No. 78/2019 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 78/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November 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, after the third 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 month of November, 2019, whose principal place of business is in the State of Assam, Manipur or Tripura, shall be furnished electronically through the common portal, on or before the 25^th December, 2019.”.

2. This notification shall be deemed to have come into force with effect from the 10^th Day of December, 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. 65/2019 – Central Tax, dated the 12^th December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 909(E), dated the 12^th December, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 78/2019 – Central Tax

Q1: What is Notification No. 78/2019 – Central Tax?

Answer:
It is a due date extension notification issued under Section 39(6) read with Section 168 of CGST Act, 2017, allowing taxpayers to file GSTR-7 for Nov-2019 until 25th Dec 2019 instead of the original timelinenotfctn-78-central-tax-english-….

Q2: Who can avail benefit under this notification?

Answer:
Only registered persons required to deduct TDS under GST (as per Section 51) whose principal place of business is located in:
✔ Assam
✔ Manipur
✔ Tripura

Q3: What is GSTR-7?

Answer:
GSTR-7 is a monthly return for tax deducted at source (TDS) under GST. It includes:
Details of GST TDS deducted
Amount payable & paid
TDS certificates issued to vendors
📌 Filing via common portal: https://finodha.in/gst-return-filing/

Q4: Which tax period does this extension apply to?

Answer:
It is only for November 2019 GSTR-7 filing.

Q5: What was the revised deadline?

Answer:
25th December 2019 (effective retrospectively from 10th Dec 2019)notfctn-78-central-tax-english-….

Q6: Why was the due date extended?

Answer:
Due to social, political & technical disturbances in the NE region causing difficulties in compliance.

Q7: What happens if I don’t file GSTR-7 even after extension?

Answer:
You may face:
Interest @18%
Late fees (₹200/day up to ₹5,000)
Blocking of vendor’s ITC credit reflection in GSTR-2A
Prevent penalties ➝ File with Finodha GST Compliance services
👉 https://finodha.in/gst-compliance/

Q8: Do dedicatees receive TDS credit based on GSTR-7?

Answer:
Yes. After filing:
✔ TDS credit appears in supplier’s Electronic Cash Ledger
✔ Supplier can use the balance to pay tax

Q9: Which GST Rule applies?

Answer:
Rule 66 of CGST Rules, 2017 — relating to GSTR-7 filing & TDS certificates.

Q10: Is any separate application required to claim extension?

Answer:
No. The benefit is automatic for eligible states.

Q11: Does this apply to all NE states?

Answer:
No ❌ Only:
Assam
Manipur
Tripura

Q12: Will the TDS certificate due date (GSTR-7A) also shift?

Answer:
Yes. Since GSTR-7 filing date is extended → GSTR-7A availability also extends.

Q13: Is this extension applicable to late filing of earlier months?

Answer:
No. It is restricted to Nov-2019 return only.

Q14: Which earlier notifications were amended?

Answer:
It amends Notification 26/2019 – CT dated 28.06.2019 and the latest amendment 65/2019 – CT dated 12.12.2019notfctn-78-central-tax-english-….

Q15: How do I check if my business falls under TDS category?

Answer:
TDS under Section 51 applies to:
Central Govt., State Govt., Local authorities
Government Agencies
PSUs
Bodies & Authorities notified by Govt.
Need assistance? Talk to GST Experts
👉 https://finodha.in/gst-compliance/

🏁 Conclusion

Notification No. 78/2019 – Central Tax is a relief measure to ensure that businesses facing regional disruptions do not suffer penalties. If you operate in Assam, Manipur or Tripura — verify your GSTR-7 status now.

🚀 Get expert support for hassle-free GST filing
👉 https://finodha.in/gst-compliance/