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People of Kashmir and Flood-hit Districts Can File GSTR till Sept 20: CBIC

The deadline of filing GST Return for people of Jammu and Kashmir and 58 flood-affected districts of 7 States has been extended by the Finance Ministry on Saturday.

The tax department said the updated deadline for filing the tax for the mentioned states will be on September 20.

Clarified that “Central Tax dated 31.08.2019 issued to extend the last date for furnishing GSTR-7 for the month of July, 2019 to 20.09.2019 in J&K and specified 58 flood-affected districts of 7 States,” 

The tax department has also decided to waive the late fees for the month of July 2019 for FORM GSTR-1 and GSTR-6, for those who come from the said states.

 

Notification No. 40/2019–Central Tax

New Delhi, the 31st August, 2019

G.S.R. 617(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 makes the following amendments in the 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, after the portion beginning with the words “except as respects things done” and ending with the words, figures and letters “for the months of October, 2018 to July, 2019 till the 31st day of August, 2019”, the following provisos shall be inserted, namely: –

“Provided 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 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 electronically through the common portal, 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:

Provided further 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 July, 2019, whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 20th September, 2019.”.

[F. No. 20/06/07/2019-GST]

RUCHI BISHT, Under Secy.

Note : The principal notification No. 26/2019- Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 452(E), dated the 28th June, 2019.

Notification: Notification No. 40/2019–Central Tax

Author: Niranjan Reddy

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