EXTENSION OF DUE DATE OF FILING OF RETURN IN FORM GSTR-7 FOR THE PERIOD FROM OCTOBER, 2017 TO JULY, 2019 TILL 31.8.2019
The Goods and Services
Tax Act, 2017 came into force in India with effect form 1.7.2017.
The Central Government
has extended the due date of filing of Return in FORM GSTR-7 (TDS DEDUCTEE) for
the period from October 2017 to July 2019 till 31.8.2019 vide Notification No.
26/2019 Central Tax dated 28th June 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. 26/2019 – Central Tax
New Delhi, the 28th June, 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) (hereinafter referred
to as the said Act), and in supercession of the notifications of
the Government of India in the
Ministry of Finance, Department
of Revenue –
(i) 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;
(ii) No. 8/2019 - Central Tax, dated the 8th February, 2019,
published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dated
the 8th February,
2019; and
(iii) No. 18/2019 - Central Tax, dated the 10th April, 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dated
the 10th April, 2019,
except as respects things done or
omitted to be
done
before such supercession, the Commissioner hereby
extends the time limit for furnishing the return by
a registered person
required to deduct tax at
source under the provisions of section 51 of the said Act in FORM GSTR-7 of the
Central Goods and Services Tax Rules, 2017 under sub-section (3)
of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the
months of October, 2018 to July,
2019 till the 31st day of August,
2019.
[F.
No. 20/06/16/2018-GST
(Pt. I)]
(Ruchi Bisht) Under
Secretary to the Government of India