CBIC extends the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura

Dec 27, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on December 26, 2019, has extended the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019 till December 25, 2019.

For extension, CBIC inserts fourth proviso in 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 in FORM GSTR-7, for the month of November, 2019, whose principal place of business is in the State of Assam, Manipur or Tripura, shall be furnished electronically through the common portal, on or before the December 25, 2019.

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

[Notification No. 78/2019 – Central Tax]


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