Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. - 78/2019 - Central GST (CGST)
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Extension of GSTR-7 due date for certain registered taxpayers; new electronic filing deadline applies in specified northeastern states. Amendment provides that the return in FORM GSTR-7, required to be filed by persons deducting tax at source under section 51 for November 2019 whose principal place of business is in Assam, Manipur or Tripura, shall be furnished electronically through the common portal on or before the 25th December, 2019. The notification is deemed to have come into force from the 10th December, 2019.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-7 due date for certain registered taxpayers; new electronic filing deadline applies in specified northeastern states.
Amendment provides that the return in FORM GSTR-7, required to be filed by persons deducting tax at source under section 51 for November 2019 whose principal place of business is in Assam, Manipur or Tripura, shall be furnished electronically through the common portal on or before the 25th December, 2019. The notification is deemed to have come into force from the 10th December, 2019.
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