Notification No.: 59/2019 – Central Tax
Date of Notification: 26th November 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39(3) – Return by TDS deductors
- Section 51 – Tax Deduction at Source
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 66 – Filing of FORM GSTR-7 (TDS Return)
- Supersedes/Amends: Notification No. 26/2019 – Central Tax dated 28th June 2019 (as last amended by Notification No. 55/2019)
- Integrated GST Act: Not applicable
Summary of Notification
Further Extension of Due Date for GSTR-7 (TDS Return) – Jammu & Kashmir (Jul–Oct 2019):
The Commissioner, under powers granted by Section 39(6) read with Section 168, further amended Notification No. 26/2019 – Central Tax, granting additional time to TDS deductors in the State of Jammu and Kashmir for filing their returns.
✅ Return Form: GSTR-7
✅ Applicable Months: July 2019 to October 2019
✅ Revised Due Date: 30th November 2019
✅ Eligibility: Registered persons required to deduct tax under Section 51 and whose principal place of business is in Jammu & Kashmir
📌 Mode of Filing: Electronically through the GST common portal
⏳ Deemed Effective Date: 10th November 2019
This extension allows TDS deductors additional compliance time considering local disruptions and administrative constraints in the region.
Source: Notification No.: 59/2019 – Central Tax
