Executive Summary:
This document comprises six notifications from the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. Published on November 29, 2018, the notifications amend existing tax regulations and extend deadlines for specific GST-related form submissions for certain regions and taxpayer categories. Key deadlines include November 30, 2018, December 20, 2018 and January 31, 2019 depending on the form and location.
Key Points / Main Content:
* **Notification 62/2018 - Central Tax:**
* Amends notification 34/2018-Central Tax, dated August 10, 2018.
* Extends the deadline for FORM GSTR-3B submission to November 30, 2018, for registered persons in Srikakulam, Andhra Pradesh (for September and October 2018).
* Extends the deadline for FORM GSTR-3B submission to December 20, 2018, for registered persons in specified districts of Tamil Nadu (for October 2018).
* **Notification 63/2018 - Central Tax:**
* Amends notification 44/2018-Central Tax, dated September 10, 2018.
* Extends the deadline for FORM GSTR-1 submission to November 30, 2018, for registered persons in Srikakulam, Andhra Pradesh (for September and October 2018).
* Extends the deadline for FORM GSTR-1 submission to December 20, 2018, for registered persons in specified districts of Tamil Nadu (for October 2018).
* **Notification 64/2018 - Central Tax:**
* Amends notification 43/2018-Central Tax, dated September 10, 2018.
* Extends the deadline for FORM GSTR-1 submission (quarterly) to November 30, 2018, for registered persons in Srikakulam, Andhra Pradesh (for the quarter from July 2018 to September 2018).
* **Notification 65/2018 - Central Tax:**
* Extends the time limit for furnishing the return in FORM GSTR-4 for the quarter July to September 2018 to November 30, 2018 for registered persons in Srikakulam district in the State of Andhra Pradesh paying tax under the provisions of section 10 of the said Act.
* **Notification 66/2018 - Central Tax:**
* Extends the time limit for furnishing the return in FORM GSTR-7 for the months of October, 2018 to December, 2018 till January 31st, 2019 for registered persons required to deduct tax at source under the provisions of section 51 of the said Act.
Impact Analysis:
* **Registered Persons in Srikakulam, Andhra Pradesh:**
* *Impact:* Extended deadlines for GSTR-1 (quarterly and monthly), GSTR-3B (monthly), and GSTR-4 submissions.
* *Action Required:* File GSTR-1 (quarterly and monthly), GSTR-3B (monthly), and GSTR-4 by November 30, 2018.
* **Registered Persons in Specified Districts of Tamil Nadu (Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur, and Ramanathapuram):**
* *Impact:* Extended deadlines for GSTR-1 and GSTR-3B submissions for October 2018.
* *Action Required:* File GSTR-1 and GSTR-3B by December 20, 2018.
* **Registered persons required to deduct tax at source:**
* *Impact:* Extended deadline for GSTR-7 submissions for the months of October, 2018 to December, 2018.
* *Action Required:* File GSTR-7 by January 31st, 2019.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A law enacted by the parliament of India related to Goods and Services Tax.
Central Goods and Services Tax Rules, 2017: Rules framed under the Central Goods and Services Tax Act, 2017 to govern the procedures and processes of GST.
Central Board of Indirect Taxes and Customs: A government agency responsible for the administration of indirect taxes like customs, central excise, service tax and GST.
FORM GSTR3B: A monthly self-declaration form to be filed by registered taxpayers under the Goods and Services Tax regime.
FORM GSTR1: A monthly/quarterly return form to be filed by registered taxpayers under the Goods and Services Tax regime to declare details of outward supplies.
FORM GSTR4: A quarterly return to be filed by taxpayers who have opted for the composition scheme under GST.
FORM GSTR7: A monthly return to be filed by persons required to deduct tax at source (TDS) under GST.
Srikakulam district, Andhra Pradesh: A district in the state of Andhra Pradesh, India; specifically mentioned in the notification regarding extensions for filing GST returns.
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उ(cid:16) िनयम कहा गया ह)ै , के िनयम 61 के उप िनयम (5) के साथ प1ठत क(cid:18)(cid:19)ीय माल और सवे ाकर अिधिनयम, 2017 (2017
का 12) क4 धारा 168 6ारा 7द$ शि(cid:16)य9 का 7योग करते ;ए, प1रषद क4 िसफ़ा1रश9 पर अिधसूचना स.ं 34/2018-केA(cid:19)ीय
कर, तारीख 10 अगCत, 2018, जो भारत के राजपD, असाधारण, भाग II, खंड 3, उपखंड (i) म (cid:18) सा.का.िन. संEयाकं
761(अ), तारीख 10 अगCत, 2018 6ारा 7कािशत क4 गई थी, म (cid:18)िनFिलिखत और संशोधन करते ह,G अथाHत:्—
उ(cid:16) अिधसूचना के, 7थम परै ा म(cid:18), चौथ ेपरंतकु के प#ात,् िनFिलिखत परंतकु अंतःCथािपत (cid:4)कए जाएगँ े , अथाHत:्—
“परंत ु यह और (cid:4)क, िसत(cid:10)बर और अ(cid:16)ूबर, 2018 मास के िलए उ(cid:16) िनयम के 7Nप जीएसटीआर-3ख म (cid:18) िववरणी,
रिजCRीकृत Tि(cid:16)य9 के िलए, िजनके कारबार का मलू Cथान आंU-7दशे राVय म(cid:18) Wीकाकुलम िजले म (cid:18) ह,ै
इलेXRॉिनक4 Nप से सामाAय पोटHल के माZयम से 30 नव(cid:10)बर, 2018 को या उसस ेपूवH 7Cतुत क4 जाएगी :
परंतु यह भी (cid:4)क, अ(cid:16)ूबर, 2018 मास के िलए उ(cid:16) िनयम के 7Nप जीएसटीआर-3ख म(cid:18) िववरणी, रिजCRीकृत
Tि(cid:16)य9 के िलए, िजनके कारबार का मलू Cथान तिमलनाडु राVय म (cid:18) काडलरू , िथ]वाNर, पु^दकु ो_ई, ‘डडीगुल,
नागाप1टनम, थेनी, थंजावुर, िसवगंगई, ित]िचराप(cid:6)ली, कNर और रामनाथपरु म म (cid:18)ह,ै इलेXRॉिनक4 Nप स ेसामाAय
पोटHल के माZयम से 20 (cid:4)दस(cid:10)बर, 2018 को या उससे पूवH 7Cतुत क4 जाएगी ।”।
[फा. सं. 20/06/17/2018–जीएसटी (भाग-I)]
डॉ. WीपावHती एस.एल., अवर सिचव
6900 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:17)(cid:17)(cid:17)(cid:17)टटटट(cid:19)(cid:19)(cid:19)(cid:19)पपपपणणणण :::: मूल अिधसूचना सं. 34/2018, भारत के राजपD, म (cid:18)सा.का.िन. संEयांक 761(अ), तारीख 10 अगCत, 2018 6ारा
7कािशत क4 गई थी और अिधसूचना स.ं 55/2018 तारीख 21 अ(cid:16)ूबर, 2018, जो भारत के राजपD, असाधारण,
म(cid:18) सा.का.िन. सEं याकं 1050 (अ), तारीख 22 अ(cid:16)ूबर, 2018 6ारा 7कािशत क4 गई थी, 6ारा अिं तम Nप स े
संशोधन (cid:4)कया गया।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 29th November, 2018
No. 62/2018–Central Tax
G.S.R. 1146(E).—In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax
Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the
recommendations of the Council, hereby makes the following further amendments in notification number
34/2018 – Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.761(E), dated the 10th August, 2018, namely:–
In the said notification, in the first paragraph, after the fourth proviso, the following provisos shall be
inserted, namely: –
“Provided also that the return in FORM GSTR-3B of the said rules for the month of September, 2018
and October, 2018 for registered persons whose principal place of business is in Srikakulam district in
the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before
the 30th November, 2018:
Provided also that the return in FORM GSTR-3B of the said rules for the month of October, 2018 for
registered persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai,
Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram
in the State of Tamil Nadu shall be furnished electronically through the common portal, on or before
the 20th December, 2018.”.
[F. No. 20/06/17/2018-GST (Pt. I)]
Dr. SREEPARVATHY S.L., Under Secy.
Note : The principal notification number 34/2018 was published in the Gazette of India, vide number
G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification no. 55/2018, dated
the 21st October, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1050(E),
dated the 22nd October, 2018.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 29 नव(cid:10)बर, 2018
सससस..ंं..ंं 66663333////2222000011118888----ककककेेेे(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 1111111144447777((((अअअअ))))....—आय(cid:16)ु , क(cid:18)(cid:19)ीय माल और सेवाकर अिधिनयम, 2017 (2017 का 12) क4 धारा 168 के
साथ प1ठत धारा 37 क4 उप-धारा (1) के दसू रे परंतकु 6ारा 7द$ शि(cid:16)य9 का 7योग करत े ;ए, प1रषद क4 िसफ़ा1रश9 पर
भारत सरकार के िव$ मंDालय (राजCव िवभाग) क4 अिधसचू ना सं. 44/2018-केA(cid:19)ीय कर, तारीख 10 िसत(cid:10)बर, 2018, जो
भारत के राजपD, असाधारण, भाग II, खंड 3, उपखंड (i) म (cid:18)सा.का.िन. संEयाकं 855(अ), तारीख 10 िसत(cid:10)बर, 2018 6ारा
7कािशत क4 गई थी, म (cid:18)िनFिलिखत संशोधन करत ेह,G अथातH ्:—¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
उ(cid:16) अिधसूचना म,(cid:18) 7थम परै ाcाफ म,(cid:18) 7थम परंतकु के प#ात्, िनFिलिखत परंतकु अतं ःCथािपत (cid:4)कए जाएगँ े,
अथाHत:्—
“परंत ु यह और (cid:4)क, माल या सेवा या दोन9 क4 िसत(cid:10)बर, 2018 मास के िलए क(cid:18)(cid:19)ीय माल और सेवाकर िनयम,
2017 के 7Nप जीएसटीआर-1 म(cid:18) जावक पूeत के fयौरे, रिजCRीकृत Tि(cid:16)य9 के िलए, िजनके कारबार का मूल Cथान
आंU-7दशे राVय म(cid:18) Wीकाकुलम िजले म(cid:18) ह,ै इलेXRॉिनक4 Nप से सामाAय पोटHल के माZयम स े30 नव(cid:10)बर, 2018 को
या उससे पूव H7Cतुत (cid:4)कए जाएगँ े:
परंतु यह भी (cid:4)क, माल या सेवा या दोन9 क4 अ(cid:16)ूबर, 2018 मास के िलए क(cid:18)(cid:19)ीय माल और सेवाकर िनयम, 2017
के 7Nप जीएसटीआर-1 म (cid:18) जावक पeू त के fयौरे, रिजCRीकृत Tि(cid:16)य9 के िलए, िजनके कारबार का मलू Cथान
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या उससे पूव H7Cतुत (cid:4)कए जाएगँ े:
परंतु यह भी (cid:4)क, माल या सेवा या दोन9 क4 अ(cid:16)ूबर, 2018 मास के िलए क(cid:18)(cid:19)ीय माल और सेवाकर िनयम, 2017
के 7Nप जीएसटीआर-1 म (cid:18) जावक पeू त के fयौरे, रिजCRीकृत Tि(cid:16)य9 के िलए, िजनके कारबार का मलू Cथान
तिमलनाडु राVय म (cid:18) काडलूर, िथ]वाNर, पु^दकु ो_ई, ‘डडीगुल, नागाप1टनम, थेनी, थंजावुर, िसवगंगई,
ित]िचराप(cid:6)ली, कNर और रामनाथपुरम म (cid:18) ह,ै इलेXRॉिनक4 Nप से सामाAय पोटHल के माZयम से 20 (cid:4)दस(cid:10)बर,
2018 को या उसस ेपूवH 7Cतुत (cid:4)कए जाएँगे।”।
[फा. सं. 20/06/17/2018–जीएसटी (भाग-I)]
डॉ. WीपावHती एस.एल., अवर सिचव
(cid:17)(cid:17)(cid:17)(cid:17)टटटट(cid:19)(cid:19)(cid:19)(cid:19)पपपपणणणण :::: मूल अिधसूचना सं. 44/2018, तारीख 10 िसत(cid:10)बर, 2018, भारत के राजपD, असाधारण, म(cid:18) सा.का.िन. सEं याकं
855(अ), तारीख 10 िसत(cid:10)बर, 2018 6ारा 7कािशत क4 गई थी।
NOTIFICATION
New Delhi, the 29th November, 2018
No. 63/2018–Central Tax
G.S.R. 1147(E).—In exercise of the powers conferred by the second proviso to sub-section (1) of
section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Commissioner, on the recommendations of the Council, hereby makes the following amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2018-
Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section
3, sub-section (i) vide number G.S.R. 855(E), dated the 10th September, 2018, namely:–
In the said notification, in the first paragraph, after the first proviso, the following provisos shall be
inserted, namely: –
“Provided further that the details of outward supply of goods or services or both in FORM GSTR-1
of the Central Goods and Services Tax Rules, 2017 for the month of September, 2018 for registered
persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh
shall be furnished electronically through the common portal, on or before the 30th November, 2018:
Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of
the Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered
persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh
shall be furnished electronically through the common portal, on or before the 30th November, 2018:
Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of
the Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered
persons whose principal place of business is in in Cuddalore, Thiruvarur, Puddukottai, Dindigul,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the
State of Tamil Nadu shall be furnished electronically through the common portal, on or before the 20th
December, 2018.”.
[F. No. 20/06/17/2018-GST (Pt. I)]
Dr. SREEPARVATHY S.L., Under Secy.
Note : The principal notification no. 44/2018, dated the 10th September, 2018 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 855(E), dated the 10th September, 2018.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 29 नव(cid:10)बर, 2018
सससस..ंं..ंं 66664444////2222000011118888----ककककेेेे(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 1111111144448888((((अअअअ))))....—क(cid:18)(cid:19)ीय सरकार, क(cid:18)(cid:19)ीय माल और सेवाकर अिधिनयम, 2017 (2017 का 12) क4 धारा 148
6ारा 7द$ शि(cid:16)य9 का 7योग करते ;ए, प1रषद क4 िसफा1रश9 पर भारत सरकार के िव$ मंDालय (राजCव िवभाग), स.ं
43/2018-क(cid:18)(cid:19)ीय कर, तारीख 10 िसतंबर, 2018 भारत के राजपD, असाधारण, भाग II खंड 3, उपखंड (i) म(cid:18) सा.का.िन.
854(अ) तारीख 10 िसतंबर, 2018, को 7कािशत अिधसूचना म (cid:18)िनFिलिखत संशोधन करती ह,ै अथातH ् :-
उ(cid:16) अिधसूचना म,(cid:18) पैरा 2 म,(cid:18) दसू रे परAतुक के प#ात्, िनFिलिखत परAतुक अंतःCथािपत (cid:4)कया जाएगा, अथाHत:् -
"परAतु यह और (cid:4)क जुलाई, 2018 से िसतंबर, 2018 तक ितमाही के िलए क(cid:18)(cid:19)ीय माल और सेवाकर िनयम, 2017
के 7Nप जीएसटीआर-1 म(cid:18) माल या सेवा या दोन9 क4 जावक पeू त के िववरण रिजCRीकृत Tि(cid:16)य9 के िलए िजनके
कारबार का मूल Cथान आंU 7दशे राVय म(cid:18) Wीकाकुलम िजल ेम(cid:18) ह,ै इलेXRॉिनक4 Nप से सामाAय पोटHल के माZयम स,े
30 नवंबर, 2018 को या उसस ेपहल े7Cतुत (cid:4)कया जाएगा।“
[फा. सं. 20/06/17/2018-जीएसटी (भाग-I)]
डॉ. WीपावHती एस.एल., अवर सिचव
(cid:17)(cid:17)(cid:17)(cid:17)टटटट(cid:19)(cid:19)(cid:19)(cid:19)पपपपणणणण :::: मूल अिधसूचना स.ं 43/2018, तारीख 10 िसतंबर, 2018 को भारत के राजपD, असाधारण, सEं या सा.का.िन.
854(अ) तारीख 10 िसतंबर, 2018 6ारा 7कािशत (cid:4)कया गया था ।
NOTIFICATION
New Delhi, the 29th November, 2018
No. 64/2018–Central Tax
G.S.R. 1148(E).—In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
hereby makes the following amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 43/2018- Central Tax, dated the 10th September, 2018, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 854(E), dated the
10th September, 2018, namely:–
In the said notification, in paragraph 2, after the second proviso, the following proviso shall be
inserted, namely: –
“Provided further that the details of outward supply of goods or services or both in FORM GSTR-1
of the Central Goods and Services Tax Rules, 2017 for the quarter from July, 2018 to September,
2018 for registered persons whose principal place of business is in Srikakulam district in the State of
Andhra Pradesh shall be furnished electronically through the common portal, on or before the
30th November, 2018.”.
[F. No. 20/06/17/2018-GST (Pt. I)]
Dr. SREEPARVATHY S.L., Under Secy.
Note : The principal notification no. 43/2018, dated the 10th September, 2018 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 854(E), dated the 10th September, 2018.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 29 नव(cid:10)बर, 2018
सससस..ंं..ंं 66665555////2222000011118888----ककककेेेे(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 1111111144449999((((अअअअ))))....—आयुXत , क(cid:18)(cid:19)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजस े इसम(cid:18) इसके
पhच ात् उXत अिधिनयम कहा गया ह)ै क4 धारा 168 के साथ प1ठत धारा 39 क4 उप-धारा (6) 6ारा 7दiत शिX तय9 का
7योग करत े ;ए, रिजCR ीकृत jय िXत 6ारा िजसका कारबार का मEु य C थान आUं 7दशे राV य का Wीकाकुलम िजला म (cid:18)ह,ै तथा
जो उXत अिधिनयम क4 धारा 10 के उपबंध9 के अधीन कर संदाय करता ह G हते ु क(cid:18)(cid:19)ीय माल और सवे ा कर िनयम, 2017 के
िनयम 62 के साथ प1ठत उXत अिधिनयम क4 धारा 39 क4 उप-धारा (2) के अधीन जुलाई स े िसतंबर, 2018 क4 ितमाही के
िलए, क(cid:18)(cid:19)ीय माल और सेवा कर िनयम, 2017 के 7]प जीएसटी-4 म (cid:18) िववरणी क4 सीमा समय का िवC तार नवंबर, 2018 के
30व(cid:18) (cid:4)दन तक (cid:4)कया जाता ह ै।
[फा. सं. 20/06/17/2018-जीएसटी (पीटी.I)]
डॉ. WीपावHती एस.एल., अवर सिचव
NOTIFICATION
New Delhi, the 29th November, 2018
No. 65/2018–Central Tax
G.S.R. 1149(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 extends the time limit for furnishing the return in FORM GSTR-4 of the
Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2018 under sub-section (2) of
section 39 of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017 by a registered
person paying tax under the provisions of section 10 of the said Act whose principal place of business is in
Srikakulam district in the State of Andhra Pradesh, till the 30th day of November, 2018.
[F. No. 20/06/17/2018-GST (Pt. I)]
Dr. SREEPARVATHY S.L., Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 29 नव(cid:10)बर, 2018
सससस..ंं..ंं 66666////2222000011118888----ककककेेेे(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 1111111155550000((((अअअअ))))....—आयुXत , क(cid:18)(cid:19)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजस े इसम(cid:18) इसके
पhच ात् उXत अिधिनयम कहा गया ह)ै क4 धारा 168 के साथ प1ठत धारा 39 क4 उप-धारा (6) 6ारा 7दiत शिX तय9 का
7योग करत े ;ए, lोत पर कर क4 कटौती करने के िलए अपेिmत रिजC Rीकृत j यिX त 6ारा अX तूबर, 2018 से (cid:4)दसंबर, 2018
के महीन9 के िलए क(cid:18)(cid:19)ीय माल और सेवा कर िनयम, 2017 के िनयम 66 के साथ प1ठत उX त अिधिनयम क4 धारा 39 क4 उप-
धारा (3) के अधीन क(cid:18)(cid:19)ीय माल और सेवा कर अिधिनयम, 2017 के 7Nप जीएसटी-7 म (cid:18) उX त अिधिनयम क4 धारा 51 के
उपबंध9 के अधीन िववरणी क4 समय-सीमा का िवC तार जनवरी, 2019 के 31व(cid:18) (cid:4)दन तक (cid:4)कया जाता ह ै ।
[फा. सं. 20/06/17/2018-जीएसटी (पीटी.I)]
डॉ. WीपावHती एस.एल., अवर सिचव6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 29th November, 2018
No. 66/2018–Central Tax
G.S.R. 1150(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 extends the time limit for furnishing 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 October, 2018 to December, 2018 till the
31st day of January, 2019.
[F. No. 20/06/17/2018-GST (Pt. I)]
Dr. SREEPARVATHY S.L., Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.