Notification no 40/2019 Central Tax date on 31st August, 2019, GST 

 

Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. 

 The extract of GST Notification No. 40/2019- Central Tax is given below: 

Notification No. 40/2019- Central Tax, GST

 

 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] 

Government of India 

Ministry of Finance 

(Department of Revenue) 

Central Board of Indirect Taxes and Customs 

Notification No. 40/2019 – Central Tax 

New Delhi, the 31^st August, 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 28^th 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 28^th 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 31^st 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 20^th September, 2019:–

 

                                                           Table

Sl. No.	Name of State	Name of District
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 20^th September, 2019.”.