Extend the due date of filing returns in FORM GSTR-7 - 26/2019 - Central GST (CGST)

Extract

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. 452 (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. 1 [ 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: 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 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 November, 2019 to February, 2020, whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh shall be furnished electronically through the common portal, on or before the 24th March, 2020. ] 5 [ 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 month of 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 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 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 September, 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 15th November, 2019. ] 4. Substituted vide Notification No. 65/2019 Central Tax dated 12-12-2019 w.e.f. 30-11-2019 before it was read as 3 [ 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 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 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 shall be furnished electronically through the common portal, on or before the 20th December, 2019. ] 7. Inserted vide NOTIFICATION NO. 13/2023- Central Tax dated 24-05-2023 w.e.f. 10-05-2023 8. Substituted vide NOTIFICATION NO. 16/2023- CENTRAL TAX dated 19-06-2023 w.e.f. 31-05-2023 before it was read as, month of April, 2023 9. Substituted vide NOTIFICATION NO. 16/2023- CENTRAL TAX dated 19-06-2023 w.e.f. 31-05-2023 before it was read as, thirty-first day of May, 2023 10. Substituted vide NOTIFICATION NO. 21/2023- CENTRAL TAX dated 17-07-2023 w.e.f. 30-06-2023 before it was read as, 8 [ months of April 2023 and May 2023 ] 11. Substituted vide NOTIFICATION NO. 21/2023- CENTRAL TAX dated 17-07-2023 w.e.f. 30-06-2023 before it was read as, 9 [ thirtieth day of June, 2023 ] 12. Substituted vide NOTIFICATION NO. 44/2023- CENTRAL TAX dated 25-08-2023 w.e.f. 31-07-2023 before it was read as, 10 [ months of April 2023, May 2023 and June 2023 ] 13. Substituted vide NOTIFICATION NO. 44/2023- CENTRAL TAX dated 25-08-2023 w.e.f. 31-07-2023 before it was read as, 11 [ thirty-first day of July, 2023 ]

44/2023 - Dated: 25-8-2023 - Central GST (CGST) - Extension of due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur
21/2023 - Dated: 17-7-2023 - Central GST (CGST) - Due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur - Date extented.
16/2023 - Dated: 19-6-2023 - Central GST (CGST) - Extend the due date of filing returns in FORM GSTR-7 - Seeks to amend Notification No. 26/2019 –Central Tax, dated the 28th June, 2019
13/2023 - Dated: 24-5-2023 - Central GST (CGST) - Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
20/2020 - Dated: 23-3-2020 - Central GST (CGST) - Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020
78/2019 - Dated: 26-12-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.
65/2019 - Dated: 12-12-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.
59/2019 - Dated: 26-11-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019
55/2019 - Dated: 14-11-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019
40/2019 - Dated: 31-8-2019 - Central GST (CGST) - Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
18/2019 - Dated: 10-4-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019
08/2019 - Dated: 8-2-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019
66/2018-Central Tax - Dated: 29-11-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018.