This notification, No. 26/2019-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, extends the deadline for furnishing the return in FORM GSTR-7 for those registered persons required to deduct tax at source under Section 51 of the Central Goods and Services Tax Act, 2017. The extension applies to the months of October 2018 to July 2019, with the new deadline being August 31st, 2019. This notification supersedes earlier notifications No. 66/2018-Central Tax, dated November 29th, 2018; No. 8/2019-Central Tax, dated February 8th, 2019; and No. 18/2019-Central Tax, dated April 10th, 2019, except for actions taken before this supercession. The notification is issued in exercise of the powers conferred by subsection (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017). The file number for this notification is F. No. 200616/2018/GST Pt. I. Ruchi Bisht, Under Secretary, has signed the notification.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, specifically Act 12 of 2017, which is central to the notification.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017.
Ministry of Finance, Department of Revenue: The government ministry and department responsible for the notification.
Central Board of Indirect Taxes and Customs: The government body issuing the notification related to Central Tax.
New Delhi: The location where the notification was issued. New Delhi, Delhi, India
FORM GSTR7: A form related to tax deductions at source as per the Central Goods and Services Tax Rules, 2017.
August 31, 2019: The extended time limit for furnishing the return by a registered person required to deduct tax at source
RUCHI BISHT: The Under Secretary who signed the notification.
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Nिच िबO, अवर सिचव
3207 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 28th June, 2019
No. 26/2019–Central Tax
G.S.R. 452(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), and in supercession of the notifications of the Government of India in the Ministry of Finance,
Department of Revenue –
(i) No. 66/2018-Central Tax, dated the 29th November, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dated the
29th November, 2018;
(ii) No. 8/2019-Central Tax, dated the 8th February, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dated the 8th February,
2019; and
(iii) No. 18/2019-Central Tax, dated the 10th April, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dated the 10th April,
2019,
except as respects things done or omitted to be done before such supercession, 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 July, 2019 till the 31st day of August, 2019.
[F. No. 20/06/16/2018-GST (Pt. I)]
RUCHI BISHT, 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.