Amendment to GST Return Filing for Jammu and Kashmir

Extension for GSTR-7 Filing: Registered persons in Jammu and Kashmir required to deduct tax at source (TDS) must file FORM GSTR-7 electronically for July to October 2019 by November 30, 2019.

Legal Authority: Amendment made under sub-section (6) of section 39 read with section 168 of the CGST Act, 2017.

Commissioner's Decision: Implemented to ensure timely compliance with TDS provisions in Jammu and Kashmir.

Electronic Filing Requirement: GSTR-7 must be furnished electronically through the common portal.

Effective Date: The amendment is effective from November 10, 2019.

Government Official's Role: Issued by Ruchi Bisht, Under Secretary to the Government of India.

Original Notification Reference: Refers to Notification No. 26/2019 - Central Tax, dated June 28, 2019, last amended by Notification No. 55/2019 - Central Tax, dated November 14, 2019.