Notification No.: 66/2018 – Central Tax
Date of Notification: 29th November 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(3): TDS Return by deductor
- Section 39(6): Extension of due date
- Section 51: Tax Deduction at Source (TDS)
- Section 168: Power to issue instructions
- CGST Rules, 2017:
- Rule 66: Filing of TDS return in Form GSTR-7
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing GSTR-7 (TDS Return) – October to December 2018:
The Central Government, exercising powers under Section 39(6) read with Section 168 of the CGST Act and Rule 66 of the CGST Rules, notified that the due date for furnishing Form GSTR-7 by TDS deductors for the months of October, November, and December 2018 is extended.
Revised Due Date:
31st January 2019
This extension applies to all registered persons required to deduct tax at source under Section 51, offering them more time to file their TDS returns for Q3 of FY 2018–19.
