[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 26/2019 - Central Tax
(Amendment History)

New Delhi, the 28th June, 2019

G.S.R. .....(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), and in supercession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue -

(i) No. 66/2018 - Central Tax, dated the 29th November, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dated the 29th November, 2018;
(ii) No. 8/2019 - Central Tax, dated the 8th February, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dated the 8th February, 2019; and
(iii) No. 18/2019 - Central Tax, dated the 10th April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dated the 10th April, 2019,

except as respects things done or omitted to be done before such supercession, the Commissioner hereby extends the time limit for furnishing 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 months of October, 2018 to July, 2019 till the 31st day of August, 2019.

¹[“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 20^th September, 2019:-

Table

⁶[ 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 months of July, 2019 to October,2019, whose principal place of business is in the erstwhile State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 24^th March, 2020]

^{[helldod old} [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 20^th September, 2019.”]^helldod]

⁶[Provided also 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 months of November, 2019 to February, 2020, whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh shall be furnished electronically through the common portal, on or before the 24^th March, 2020.]

^{[helldod old}[⁴[Provided also 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 months of July, 2019 to October,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 December, 2019.]]^helldod]

^{[helldod old}[³[Provided also 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 months of July, 2019 to October,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 30^th November, 2019.]]^helldod]

^{[helldod old}[²[Provided also 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 months of July, 2019 to September, 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 15^th November, 2019]]^helldod]

⁵[Provided also 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 November, 2019, whose principal place of business is in the State of Assam, Manipur or Tripura, shall be furnished electronically through the common portal, on or before the 25^th December, 2019.]

⁷["Provided also 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 ¹⁰[months of April 2023, May 2023, June 2023 and July 2023] ^[helldodold[⁹[months of April 2023, May 2023 and June 2023]^{helldod] [helldodold}[⁸[months of April 2023 and May 2023]]^{helldod] [helldodold}[month of April, 2023]^helldod], whose principal place of business is in the State of Manipur, shall be furnished electronically through the common portal, on or before the ¹⁰[twenty-fifth day of August, 2023] ^[helldodold[⁹[thirty-first day of July, 2023]^{helldod] [helldodold}[⁸[thirtieth day of June, 2023]]^{helldod] [helldodold}[thirty-first day of May, 2023."]]^helldod]

[F. No. 20/06/16/2018-GST (Pt. I)]

(Ruchi Bisht)
Under Secretary to the Government of India

1. Inserted vide Notification No. 40/2019 - Central Tax Dt.31.08.2019

2. Inserted vide:-Notification No.55/2019-Central Tax Dt. 14.11.2019 [w.e.f. 20.09.2019]

3. Substituted vide Notification No. 59/2019 - Central Tax Dt.26.11.2019 [w.e.f. 10.11.2019]

4. Substituted vide Notification No. 65/2019 - Central Tax Dt.12.12.2019 [w.e.f. 30.11.2019]

5. Inserted vide:-Notification No.78/2019-Central Tax Dt. 26.12.2019 [w.e.f. 10.12.2019]

6 Substitute Vide :-Notification No. 20/2020-Central Tax Dt.23.03.2020 [w.e.f 20.12.2019]

7 Inserted Vide :-Notification No. 13/2023-Central Tax Dt.24.05.2023 [w.e.f 10.05.2023]

8 Substitute Vide :-Notification No. 16/2023-Central Tax Dt.19.06.2023 [w.e.f 31.05.2023]

9. Substituted Vide:-Notification No. 21/2023-Central Tax Dt. 17.07.2023  [w.e.f 30.06.2023]

10. Substituted Vide:- Notification No. 44/2023-Central Tax Dt. 25.08.2023  [w.e.f 31.07.2023]

AMENDMENT HISTORY