Authority: Commissioner empowered by sub-section (6) of section 39, read with section 168 of the Central Goods and Services Tax Act, 2017.
Purpose: Extension of the deadline for filing returns in FORM GSTR-7 for registered persons required to deduct tax at source under section 51 of the said Act.
Month Affected: January 2019.
New Deadline: Extended to the 28th of February, 2019.
Regulatory Framework: Extension granted under sub-section (3) of section 39, in accordance with rule 66 of the Central Goods and Services Tax Rules, 2017.
Issued By: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.
Compliance: Ensures timely adherence to GST regulations, facilitating smoother tax administration.