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Extension of time limit for GSTR-07 [Section 39(3) read with 39(6) of CGST Act]
Notification No. 66/2018 - Central... Notification No. 08/2019 - Central... Notification No. 18/2019 - Central...

Notification No. 26/2019 - Central...

Summary of Extension of Time limit...

Notification No. 26/2019 - Central Tax dated 28-06-2019 [Extension of time limit for GSTR-07]

Notification No. 26/2019-Central Tax dt. 28-06-2019

In exercise of the powers conferred by section 39(6) read with section 168 of the CGSTA, 2017,

and in supercession of following notifications

(i) Notification No. 66/2018-Central Tax dt. 29-11-2018

(ii) Notification No. 08/2019-Central Tax dt. 08-02-2019

(iii) Notification No. 18/2019-Central Tax dt. 10-04-2019

except as respects things done or omitted to be done before such supercession

GSTR-07 date extended for Oct-18 to Jul-19 = 31st Aug, 2019

Commissioner extends the time limit for furnishing the return by a RP required to deduct TDS u/s 51 in GSTR-7 u/s 39(3) read with rule 66 of the CGSTR, 2017

for the months of October, 2018 to July, 2019 till the 31st day of August, 2019.

 

[1][1st Proviso – Date extended for following RPs for Jul-19 = 20th Sep, 2019

Return in GSTR-7 u/s 39(3) read with rule 66 of the CGSTR, 2017

for the month of July, 2019,

whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished on or before the 20th September, 2019

Table

Sl No

Name of State

Name of District

(1)

(2)

(3)

1.

Bihar

Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran.

2.

Gujarat

Vadodara

3.

Karnataka

Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir

4.

Kerala

Idukki, Malappuram, Wayanad, Kozhikode.

5.

Maharashtra

Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar

6.

Odisha

Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur

7.

Uttarakhand

Uttarkashi and Chamoli:

 

 

[2][2nd Proviso - Date extended for RPs of J&K for Jul-19 to Oct-19 = 24th Mar, 2020

Return in GSTR-7 u/s 39(3) read with rule 66 of the CGSTR, 2017

for the month of July, 2019 to Oct, 2019

whose principal place of business is in the State of Jammu and Kashmir

shall be furnished on or before the 24th Mar, 2020]

 

[3][3rd Proviso - Date extended for RPs of J&K & Ladakh for Nov-19 to Feb-20= 24th Mar, 2020

Return in GSTR-7 u/s 39(3) read with rule 66 of the CGSTR, 2017

for the months of Nov, 2019 to Feb, 2020,

whose principal place of business is in the State of Jammu and Kashmir or UT of Ladakh

shall be furnished on or before the 24th Mar, 2020]

 

[4][4th Proviso - Date extended for following RPs for Nov-19 = 25th Dec, 2019

Return in GSTR-7 u/s 39(3) read with rule 66 of the CGSTR, 2017,

for the month of Nov, 2019,

whose principal place of business is in the State of Assam, Manipur or Tripura

shall be furnished on or before the 25th Dec, 2019]

 

[5][5th Proviso - Date extended for RPs of Manipur for Apr - Jun 23 = 31st Jul, 2023

Return by a RP, required to deduct tax at source u/s 51 in FORM GSTR-7 u/s 39(3) read with rule 66 of the CGST Rules, 2017,

for the [6][months of April 2023, May 2023, June 2023 and July 2023,]

whose principal place of business is in the State of Manipur,

shall be furnished on or before the [7][twenty-fifth day of August, 2023]]
 

[1] Proviso inserted by Notification No. 40/2019-Central Tax dt. 31-08-2019.

[2] Proviso substituted by Notification No. 20/2020-Central Tax dt. 23-03-2020 wef 20-12-2019. Earlier it read as under

Proviso inserted by Notification No. 40/2019-Central Tax dt. 31-08-2019.

Provided further that the return in GSTR-7 u/s 39(3) read with rule 66, for the month of July, 2019, whose principal place of business is in the State of Jammu and Kashmir shall be furnished on or before the 20th Sep, 2019
 

 

[3] Proviso substituted by Notification No. 20/2020-Central Tax dt. 23-03-2020 wef 20-12-2019.

Proviso substituted by Notification No. 65/2019-Central Tax dt. 12-12-2019 wef 30-11-2019 as

Provided also that the return in GSTR-7 u/s 39(3) read with rule 66 for the months of July, 2019 to Oct, 2019, whose principal place of business is in the State of Jammu and Kashmir shall be furnished on or before the 20th Dec, 2019

Earlier substituted by Notification No. 59/2019-Central Tax dt. 26-11-2019 wef 10-11-2019 as

Provided also that the return in GSTR-7 u/s 39(3) read with rule 66 for the months of July, 2019 to Oct, 2019, whose principal place of business is in the State of Jammu and Kashmir shall be furnished on or before the 30th Nov, 2019

Inserted by Notification No. 55/2019-Central Tax dt. 14-11-2019 wef 20-09-2019 as

Provided also that the return in GSTR-7 u/s 39(3) read with rule 66 for the months of July, 2019 to Sep, 2019, whose principal place of business is in the State of Jammu and Kashmir shall be furnished on or before the 15th Nov, 2019

 

[4] Proviso inserted by Notification No. 78/2019-Central Tax dt. 26-12-2019 wef 10-12-2019.

[5] Proviso inserted by Notification No. 13/2023-Central Tax dt. 24-03-2023 wef 10-05-2023.

[6] Substituted for words “months of April 2023, May 2023 and June 2023” by Notification No. 44/2023-Central Tax dt. 25-08-2023 wef 31-07-2023.

Earlier substituted for words “month of April 2023 and May 2023” by Notification No. 21/2023-Central Tax dt. 17-07-2023 wef 30-06-2023.

Earlier substituted for words “month of April, 2023” by Notification No. 16/2023-Central Tax dt. 19-06-2023 wef 31-05-2023.

[7] Substituted for words “31st day of July, 2023” by Notification No. 44/2023-Central Tax dt. 25-08-2023 wef 31-07-2023.

Earlier substituted for words “thirtieth day of June, 2023” by Notification No. 21/2023-Central Tax dt. 17-07-2023 wef 30-06-2023.

Earlier substituted for words “31st day of May, 2023” by Notification No. 16/2023-Central Tax dt. 19-06-2023 wef 31-05-2023.

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