Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019 - 16/2019 - KGST.CR.01/17-18 - Karnataka SGST

Office of the Commissioner of Commercial Taxes (Karnataka) Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (16/2019) No. KGST.CR.01/17-18, Bengaluru, Dated: 31.08.2019 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), the following amendments are hereby made in the Notification (11/2019) No. KGST.CR.01/ 17-18, dated the 28 th June, 2019,published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 544, 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 31 st 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 Karnataka Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Karnataka 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 20 th 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 Actin FORM GSTR-7 of the Karnataka Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Karnataka 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 20 th September, 2019. . SRIKAR M.S. Commissioner of Commercial Taxes (Karnataka) Bengaluru