Notification No.: 65/2019 – Central Tax
Date of Notification: 12th December 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(3) – Return for TDS
- Section 51 – Tax Deduction at Source
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 66 – FORM GSTR-7 (TDS return filing)
- Amends: Notification No. 26/2019 – Central Tax dated 28th June 2019 (as last amended by Notification No. 59/2019 – Central Tax)
- Integrated GST Act: Not applicable
Summary of Notification
Final Extension of GSTR-7 (TDS Return) Due Date – Jammu & Kashmir (July to October 2019):
The Commissioner, exercising powers under Section 39(3) read with Section 168, amended Notification No. 26/2019 – Central Tax to grant a final extension for filing FORM GSTR-7 by registered persons located in Jammu & Kashmir, who are required to deduct tax at source under Section 51.
✅ Return Form: GSTR-7
✅ Applicable Periods: July 2019 to October 2019
✅ Revised Due Date: 20th December 2019
📌 Mode of Filing: Electronically via the GST common portal
⏳ Deemed Effective Date: 30th November 2019
This is the third extension granted for GSTR-7 filing for TDS deductors in Jammu and Kashmir, replacing the earlier deadlines set under Notification No. 59/2019.
