Notification No.: 18/2019 – Central Tax
Date of Notification: 10th April 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(6) – Extension of time for filing returns
- Section 51 – Tax Deduction at Source (TDS)
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 66 – Return in FORM GSTR-7 by TDS deductors
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing GSTR-7 for March 2019 (TDS Returns):
The Commissioner, exercising powers under Section 39(6) read with Section 168 of the CGST Act and Rule 66, extended the due date for furnishing FORM GSTR-7 (TDS return) by registered persons required to deduct tax at source under Section 51, for the tax period of March 2019.
Revised Due Date:
12th April 2019
This notification provides a short extension for TDS deductors to comply with monthly return filing for March 2019, avoiding late fees and interest.
