CBIC extends the late date for FORM GSTR-7 till September 20, 2019 for certain States

Sep 03, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on August 31, 2019, has amended the Notification No. 26/2019-Central Tax, dated June 28, 2019 to extend the last date for filing Form GSTR-7 till September 20, 2019 for the month of July, 2019.

In the Notification certain provisos has been inserted, which specifies that:

(i)   A registered person required to deduct tax at source in Form GSTR-7 for the month of July, 2019 under Central Goods and Services Tax Rules, 2017, whose principal place of business is in the district of the State as mentioned in the Table below, shall furnished the return electronically through the common portal, on or before September 20, 2019.

 

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

(ii) A registered person required to deduct tax at source in Form GSTR-7 for the month of July, 2019 under Central Goods and Services Tax Rules, 2017, whose principal place of business is in the State of Jammu and Kashmir, shall furnished the return electronically through the common portal, on or before September 20, 2019.

[Notification No. 40/2019 – Central Tax]


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