“Amendment was made in the Notification No. 26/2019 – Central Tax, dated the 28th June, 2019. In the said notification, in the first paragraph, after the second proviso, the following proviso shall be inserted, namely: –
“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.” Effective date of Notification shall be 20th day of September, 2019.”
Notification no : Notification No. 55/2019 – Central Tax
Subject: 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 – 55/2019 – Central GST (CGST)
Date of Issue: 14th November, 2019
English File: Click hare.
Hindi File: Click hare.
