TDS compliance: extension granted for furnishing GSTR-7 returns for affected districts and Jammu and Kashmir. The Commissioner amends the prior notification to allow registered persons required to deduct tax at source under section 51 to furnish FORM GSTR-7 for July, 2019 electronically through the common portal, by an extended date, where their principal place of business is in specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, or in the State of Jammu and Kashmir, citing sub-section (6) of section 39 read with section 168 and rule 66 of the Central Goods and Services Tax Rules, 2017.
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TDS compliance: extension granted for furnishing GSTR-7 returns for affected districts and Jammu and Kashmir.
The Commissioner amends the prior notification to allow registered persons required to deduct tax at source under section 51 to furnish FORM GSTR-7 for July, 2019 electronically through the common portal, by an extended date, where their principal place of business is in specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, or in the State of Jammu and Kashmir, citing sub-section (6) of section 39 read with section 168 and rule 66 of the Central Goods and Services Tax Rules, 2017.
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