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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...

Summary of Extension of Time limit for furnishing Monthly GSTR-7

Extension of Time limit for furnishing Monthly GSTR-7 u/s 39(3)

SN

Type of RPs for whom date extended

Periods

Extended Date

Notifications etc

1.

All RPs

Oct-18 to Jul-19

31st Aug, 2019

26/2019-Central Tax

2.

[1][1st Proviso – Specified RPs [See Notifications]

Jul-19

20th Sep, 2019

26/2019-Central Tax

3.

[2][2nd Proviso - RPs whose principal place of business is in the State of Jammu and Kashmir]

Jul-19 to Oct-19

24th Mar, 2020

26/2019-Central Tax

4.

[3][3rd Proviso - RPs whose principal place of business is in the State of Jammu and Kashmir or UT of Ladakh]

Nov-19 to Feb-20

24th Mar, 2020

26/2019-Central Tax

5.

[4][4th Proviso - RPs whose principal place of business is in the State of Assam, Manipur or Tripura]

Nov-19

25th Dec, 2019

26/2019-Central Tax

6.

[5][5th Proviso - RPs of Manipur

Apr to Jul-23

25th Aug, 2023

26/2019-Central Tax
 

[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. 12/2023-Central Tax dt. 24-03-2023 wef 10-05-2023.

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