CBIC extends the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir

Nov 27, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on November 26, 2019, has extended the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019 till November 30, 2019.

CBIC substitutes the third proviso of the first paragraph of the Notification No.26/2019 – Central Tax, dated June 28, 2019, namely:

Provided also that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the Central Goods and Services Tax Act, 2017, in FORM GSTR-7, for the months of July, 2019 to October,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 November 30, 2019.

This notification shall be deemed to come into force with effect from November 10, 2019.

[Notification No. 59/2019 – Central Tax]


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