TDS in GSTR-7 Postponed in Flood Affected Areas
[Notification No. 40/2019 – Central Tax
dated 31 August 2019]
Seeks to extend the last date in
certain cases for furnishing GSTR-7 for the month of July, 2019.
G.S.R. .....(E).—
In exercise of
the powers conferred by sub-section
(6) of section 39 read
with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
(hereinafter referred to
as the said Act), the Commissioner
hereby makes the following amendments in the notification of the Government of India
in the Ministry of Finance, Department of Revenue No. 26/2019-Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II,
Section
3, Sub-section
(i) vide number
G.S.R. 452(E),
dated the 28th June, 2019, namely:
-
In the said notification, after
the portion beginning with the words “except as respects things
done” and ending with the words, figures and letters “for the months of October, 2018 to July,
2019 till the 31st day
of August, 2019”, the
following
provisos shall be inserted, namely: –
“Provided that the return by a
registered person, required to deduct tax
at
source under the provisions of section
51 of the said Act in FORM
GSTR-7 of the Central Goods and
Services
Tax
Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule
66 of
the Central Goods and Services Tax Rules,
2017, for the month of July, 2019, whose principal place of business is in
the district mentioned in column
(3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished electronically through the common portal, on or before the 20th
September,
2019:–
|
Table |
||
|
Sl.No. |
Name of State |
Name of
District |
|
(1) |
(2) |
(3) |
|
1. |
Bihar |
Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul,
Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia,
West Champaran. |
|
2 |
Gujarat |
Vadodara. |
|
3 |
Karnataka |
Bagalkot, Ballari,
Belagavi, Chamarajanagar,
Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri,
Kalaburagi, Kodagu, Koppal,
Mandya,
Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada,
Vijayapura, Yadgir. |
|
4 |
Kerala |
Idukki, Malappuram,
Wayanad, Kozhikode. |
|
5 |
Maharashtra |
Kolhapur, Sangli, Satara,
Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar. |
|
6. |
Odisha |
Balangir, Sonepur, Kalahandi, Nuapada,
Koraput, Malkangiri,
Rayagada, Nawarangpur. |
|
7 |
Uttarakhand |
Uttarkashi and Chamoli: |
Provided further that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM
GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of
section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the month of
July, 2019, whose principal place of
business is in the State
of Jammu and Kashmir shall be furnished electronically
through the common portal, on or before the 20th September,
2019.”
[F. No. 20/06/07/2019-GST]