CGST Notification 78/2019

Title	Seeks to extend 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.
Number	78/2019
Date	26-12-2019
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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, after the third proviso, the following proviso shall
be inserted, 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 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 25th December, 2019.”.

2) This notification shall be deemed to have come into force with effect from the 10th Day
of December, 2019.