CBIC extends the due date for furnishing FORM GSTR-7 in the State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020

Mar 30, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on March 23, 2020,extends the due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020.

For extension, CBIC amends the second and third proviso of first paragraph of the Notification No. 26/2019 – Central Tax, dated June 28, 2019:

Provided further that the return by a registered person, required to deduct tax at source in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017, for the months of July, 2019 to October,2019, whose principal place of business is in the erstwhile State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before March 24, 2020;

Provided also that the return by a registered person, required to deduct tax at source in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017, for the months of November, 2019 to February, 2020, whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh shall be furnished electronically through the common portal, on or before March 24, 2020.

This notification shall be deemed to have come into force with effect from December 20, 2019.

[Notification No. 20/2020 – Central Tax]


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