Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019 - 59/2019 - Central GST (CGST)

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Extension of GSTR-7 filing deadline: electronic filing allowed for Jammu and Kashmir withholding taxpayers for specified months. The amendment permits registered persons required to deduct tax at source under section 51, whose principal place of business is in Jammu and Kashmir, to furnish FORM GSTR-7 electronically through the common portal for the months of July to October 2019 by an extended due date, substituting the third proviso of Notification No.26/2019-Central Tax and taking effect from 10 November 2019.

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Provisions expressly mentioned in the judgment/order text.

Extension of GSTR-7 filing deadline: electronic filing allowed for Jammu and Kashmir withholding taxpayers for specified months.

The amendment permits registered persons required to deduct tax at source under section 51, whose principal place of business is in Jammu and Kashmir, to furnish FORM GSTR-7 electronically through the common portal for the months of July to October 2019 by an extended due date, substituting the third proviso of Notification No.26/2019-Central Tax and taking effect from 10 November 2019.

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Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019 - 59/2019 - Central GST (CGST)

Extension of GSTR-7 filing deadline: electronic filing allowed for Jammu and Kashmir withholding taxpayers for specified months.

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Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019 - 59/2019 - Central GST (CGST)

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Extension of GSTR-7 filing deadline: electronic filing allowed for Jammu and Kashmir withholding taxpayers for specified months.

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