Amendment in TDS Filing Deadlines for Jammu and Kashmir

Amendment to notification No. 26/2019 – Central Tax, dated June 28, 2019.

Registered persons required to deduct tax at source (TDS) under section 51 of the CGST Act.

Filing of FORM GSTR-7 for July 2019 to October 2019 for Jammu and Kashmir: Due by March 24, 2020.

Filing of FORM GSTR-7 for November 2019 to February 2020 for Union territories of Jammu and Kashmir or Ladakh: Deadline also March 24, 2020.

Change effective from December 20, 2019.

Issued by Director, Government of India, Pramod Kumar.

Aims to ensure uniform compliance amidst regional transitions.