EXTENSION OF LAST DATE TO FILE GST RETURNS IN NOTIFIED DISTRICTS OF CERTAIN STATES AND IN JAMMU AND KASHMIR
The Goods and
Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The Central
Government has extended the last date to file GST returns in FORM GSTR-1, FORM
GSTR-6 and FORM GSTR-7 to the registered taxpayers of notified districts of
certain states and to the registered taxpayers of the State of Jammu and
Kashmir till 20.9.2019 as shown below:
Sl.
No
|
Name of
State
|
Name of District
|
FORM GSTR-1
|
FORM GSTR-6
|
FORM GSTR-7
|
1
|
Bihar
|
Araria,
Kishgani,
Madhubani,
East
Champaran, Sitamarhi,
Sheohar,
Supaul,
Darbhanga
|
20.9.19
|
20.9.19
|
20.9.19
|
2
|
Gujarat
|
Vadodhara
|
20.9.19
|
20.9.19
|
20.9.19
|
3
|
Karnataka
|
Bagalkot,
Ballari,
Balagavi
Chamarajnagar
Chikkamagalur
Dhakshina
Kannada, Davanagare
Darwad
Gadak
Hassan
|
20.9.19
|
20.9.19
|
20.9.19
|
4
|
Kerala
|
Idukki
Malappuram Wayanad
Kozhikode
|
20.9.19
|
20.9.19
|
20.9.19
|
5
|
Maharashtra
|
Kohlapur
Sangli
Satara
Ratnagiri
Sindudurg
Palghar
Nashik
Ahmed
Nagar
|
20.9.19
|
20.9.19
|
20.9.19
|
6
|
Odisha
|
Balangir
Sonepur Kalahandi
Nuapada
Koraput Malkangiri
Rayagada
Nawarangpur
|
20.9.19
|
20.9.19
|
20.9.19
|
7
|
Uttarakhand
|
Uttarkashi
Chamoli
|
20.9.19
|
20.9.19
|
20.9.19
|
8
|
Jammu
and Kashmir
|
Jammy
and Kashmir
|
20.9.19
|
20.9.19
|
20.9.19
|
The relevant Notifications were 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. 41/2019 – Central Tax
New Delhi, the 31st August, 2019
G.S.R. (E).- In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017)
(hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of
late fee payable
under section 47 of
the said Act,
by the following class of taxpayers: –
(i) the registered persons whose
principal place of business
is in the district mentioned
in column (3) of the Table below, of the State as mentioned
in column (2) of the said
Table, having aggregate turnover of more
than 1.5 crore rupees in the preceding
financial year
or the current financial year, who
have
furnished, electronically through
the common portal, details of outward
supplies in FORM GSTR-1 of
the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the
20th September, 2019;
(ii) the registered persons whose principal place of business is in the State of Jammu and
Kashmir, having aggregate turnover of more
than
1.5 crore rupees in the preceding financial year
or the current financial year, who
have
furnished, electronically through
the common portal, details of outward
supplies in FORM GSTR-1 of
the Central Goods and Services Tax Rules, 2017, for the month of July,
2019, on or before the
20th September, 2019;
(iii)the Input Service Distributors whose principal place of business is in the district
mentioned in column (3) of the above said Table, of
the State as mentioned in column (2) of the said Table, who have furnished, electronically through
the common portal, return in FORM
GSTR-6 of
the Central Goods and Services Tax Rules, 2017, for
the month of July, 2019, on or before the
20th September, 2019;
(iv)the Input Service Distributors whose principal place of business is in the State of
Jammu and Kashmir, who have furnished, electronically through the common portal,
return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the month
of July, 2019, on or before the 20th September,
2019.
Table
Sl.
No.
|
Name of
State
|
Name of
District
|
(1)
|
(2)
|
(3)
|
1.
|
Bihar
|
Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar,
Supaul, Darbhanga,
Muzaffarpur, Saharsa,
Katihar,
Purnia,
West
Champaran.
|
2.
|
Gujarat
|
Vadodara.
|
3.
|
Karnataka
|
Bagalkot,
Ballari, Belagavi,
Chamarajanagar,
Chikkamagalur,
Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura,
Yadgir.
|
4.
|
Kerala
|
Idukki,
Malappuram, Wayanad, Kozhikode.
|
5.
|
Maharashtra
|
Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar,
Nashik,
Ahmednagar.
|
6.
|
Odisha
|
Balangir,
Sonepur,
Kalahandi, Nuapada,
Koraput,
Malkangiri,
Rayagada,
Nawarangpur.
|
7.
|
Uttarakhand
|
Uttarkashi and Chamoli
|
[F. No. 20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
[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. 40/2019 – Central Tax
New Delhi, the 31st August, 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), the Commissioner hereby makes the following amendments in the
notification of the
Government
of
India
in
the Ministry of Finance,
Department of Revenue No. 26/2019-Central Tax,
dated the 28th June, 2019, published
in the Gazette of India,
Extraordinary,
Part
II, Section 3, Sub-section
(i)
vide number G.S.R.
452(E), dated the
28th June, 2019,
namely: -
In the said notification, after the portion beginning with the words “except as respects things
done” and ending with the words, figures and letters “for the months of October, 2018 to July,
2019 till the
31st day of August, 2019”, the following
provisos shall be inserted, namely: –
“Provided that 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 month of July,
2019, whose principal
place of business is in
the district mentioned in column
(3)
of
the Table
below, of the State as mentioned
in column (2) of the said Table, shall be furnished electronically through the common portal, on or before the 20th September, 2019:–
Table
Sl.
No.
|
Name of
State
|
Name of
District
|
(1)
|
(2)
|
(3)
|
1.
|
Bihar
|
Araria, Kishanganj, Madhubani, East Champaran,
Sitamarhi,
Sheohar,
Supaul, Darbhanga,
Muzaffarpur, Saharsa,
Katihar, Purnia, West
Champaran.
|
2
|
Gujarat
|
Vadodara.
|
3
|
Karnataka
|
Bagalkot, Ballari,
Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan,
Haveri, Kalaburagi, Kodagu,
Koppal, Mandya,
Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada,
Vijayapura, Yadgir.
|
4
|
Kerala
|
Idukki, Malappuram, Wayanad, Kozhikode.
|
5
|
Maharashtra
|
Kolhapur, Sangli,
Satara,
Ratnagiri,
Sindhudurg, Palghar, Nashik,
Ahmednagar.
|
6.
|
Odisha
|
Balangir,
Sonepur,
Kalahandi, Nuapada,
Koraput,
Malkangiri,
Rayagada,
Nawarangpur.
|
7
|
Uttarakhand
|
Uttarkashi and Chamoli:
|
Provided further that 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 month of
July, 2019, whose principal place of
business
is
in the State of Jammu and Kashmir
shall
be
furnished
electronically
through the common
portal, on or
before the 20th September, 2019.”.
[F. No. 20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: - The principal
notification No. 26/2019-
Central Tax, dated the 28th June, 2019 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 452(E), dated the 28th June, 2019.