CGST Notification 65/2019

Title	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.
Number	65/2019
Date	12-12-2019
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1) 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 20th December, 2019.”

2) This notification shall be deemed to come into force with effect from the 30th Day of
November, 2019.