GSTR-7 TDS RETURN EXTENSION OF LAST DATE FOR OCTOBER TO DECEMBER 2018 TILL 28.2.2019
The Goods and Services Tax Act, 2017
came into force in India with effect from 1.7.2017.
The Central Government has extended
the time limit for furnishing the return by a registered person required to
deduct tax at source under the provisions of Section 51 of CGST Act, 2017 in
FORM GSTR-7 of the Central Goods and Services Tax Rules 2017 under sub-section
(3) of Section 39 read with the GST Act, 2017 read with rule 66 of the CGST
Rules, 2017 for the months of October to December 2018 till 28.2.2019.
The relevant notification is given
below for ready reference:
[To be published
in
the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i)]
Government of India
Ministry
of
Finance (Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No.
07/2019 – Central Tax
New Delhi, the 31st January, 2019
G.S.R. (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section
168 of the Central Goods and Services Tax
Act,
2017 (12 of 2017),
the
Commissioner hereby makes
the
following amendment in the notification of the Government of India in the Ministry of Finance,
Department of Revenue No. 66/2018-Central Tax, dated the 29th November, 2018, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dated the
29th November, 2018, namely:-
In the said notification, for the words, figures and letters “the 31st day of January, 2019”, the words, figures
and
letters “the
28th day of February, 2019”
shall be substituted.
[F. No. 20/06/17/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note: - The principal notification No. 66/2018-Central Tax, dated the 29th November, 2018 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 1150(E),
dated the 29th November, 2018.