TMI BlogExtend the due date of filing returns in FORM GSTR-7X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: 6 [ Provided fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... November, 2019, whose principal place of business is in the State of Assam, Manipur or Tripura, shall be furnished electronically through the common portal, on or before the 25th December, 2019. ] 7 [ Provided also 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 subsection (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the 12 [ months of April 2023, May 2023, June 2023 and July 2023 ] , whose principal place of business is in the State of Manipur, shall be furnished electronically through the common portal, on or before the 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Rules, 2017, for the months of July, 2019 to October,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 30th November, 2019. ] 5. Inserted vide Notification No. 78/2019 Central Tax dated 26-12-2019 w.e.f. 10-12-2019 6. Substituted vide Notification No. 20/2020 Central Tax dated 23-03-2020 w.e.f. 20-12-2019 before it was read as 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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