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 ..... nary, 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urg, Palghar, Nashik, Ahmednagar. 6. Odisha Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur. 7 Uttarakhand Uttarkashi and Chamoli: 6[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 months of July, 2019 to October,2019, whose principal place of business is in the erstwhile State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 24th March, 2020: Provided also that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se principal place of business is in the State of Manipur, shall be furnished electronically through the common portal, on or before the 13[twenty-fifth day of August, 2023].] [F. No. 20/06/16/2018-GST (Pt. I)] (Ruchi Bisht) Under Secretary to the Government of India ********* NOTES:- 1. Inserted vide Notification No. 40/2019 - Central Tax dated 31-08-2019 2. Inserted vide Notification No. 55/2019 - Central Tax dated 14-11-2019 w.e.f. 20-09-2019 3. Substituted vide Notification No. 59/2019 - Central Tax dated 26-11-2019 w.e.f. 10-11-2019 before it was read as "2[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 Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.] 4[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 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 July, 2019 to October,2019, whose principal place of business is in the State of Jammu and Kashmir sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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