G.S.R. .....(E).— Amendment to GST Return Filing Deadline:

Authority: Sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017.

Amendment Date: September 20, 2019.

Affected Notification: No. 26/2019-Central Tax, dated June 28, 2019.

Change: Extension of the deadline for filing FORM GSTR-7 for July 2019.

Applicable Areas: Specific districts in Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand.

Additional Provisions: Registered persons in Jammu and Kashmir also benefit from the extended deadline. FORM GSTR-7 for July 2019 must be filed electronically through the common portal by September 20, 2019.

Issued By: Ruchi Bisht, Under Secretary to the Government of India.