GST Return Filing Amendment

Authority: Commissioner, under sub-section (6) of section 39 and section 168 of the Central Goods and Services Tax Act, 2017.

Amendment Details: Modification in notification No. 26/2019 – Central Tax, dated June 28, 2019.

New Proviso: Registered persons in Assam, Manipur, or Tripura, deducting tax under section 51, must file FORM GSTR-7 by December 25, 2019.

Effective Date: Deemed effective from December 10, 2019.

Issuing Official: Ruchi Bisht, Under Secretary to the Government of India.

Prior Amendments: Last amended by notification No. 65/2019 – Central Tax on December 12, 2019.

Legal Reference: Central Goods and Services Tax Rules, 2017, section 39(3), and rule 66.