Central Tax Notification No 59 of 2019 dt 26th November, 2019 under GST

Notification no 59/2019 Central Tax date on 26th November, 2019, GST

Seeks to extend 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. 

The extract of GST Notification No. 59/2019- Central Tax is given below: 

Notification No. 59/2019- 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. 59/2019 – Central Tax

New Delhi, the 26^th November, 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) (hereafter in this notification referred to as the said Act), the Commissioner hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2019 – Central Tax, dated the 28th 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 28th June, 2019, namely:–

In the said notification, in the first paragraph, for the third proviso, the following proviso shall be substituted, namely: –

“Provided also 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 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 the 30^th November, 2019.”

1. This notification shall be deemed to come into force with effect from the 10^th Day of November, 2019.

[F. No. 20/06/09/2019-GST] 

(Ruchi Bisht)

Under Secretary to the Government of India

Note: The principal notification No. 26/2019 – Central Tax, dated the 28^th June, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28^th June, 2019 and was last amended by notification No. 55/2019 – Central Tax, dated the 14^th November, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 849(E), dated the 14^th November, 2019.

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