Notification No.: 55/2019 – Central Tax
Date of Notification: 14th November 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(3) – Return for tax deducted at source (TDS)
- Section 51 – Tax Deduction at Source
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 66 – Form and manner of furnishing TDS return in GSTR-7
- Supersedes/Amends: Notification No. 26/2019 – Central Tax dated 28th June 2019, as previously amended by Notification No. 40/2019
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for GSTR-7 (TDS Return) – Jammu & Kashmir (July to Sept 2019):
The Commissioner, exercising powers under Section 39(3) read with Section 168, further amended Notification No. 26/2019 to extend the due date for furnishing FORM GSTR-7 for tax deductors (TDS) located in Jammu and Kashmir.
✅ Revised Due Date for GSTR-7 Filing:
For the months of July, August, and September 2019
New Deadline: 15th November 2019
📌 Mode of Filing: Electronically through the common GST portal
This relief was granted in consideration of the unique administrative circumstances in Jammu and Kashmir, allowing TDS deductors additional time to comply.
⏳ Deemed Effective Date: 20th September 2019
