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[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. 40/2019 – Central Tax
New Delhi, the 31st August, 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), 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 $28^{\text{th}}$ 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 $28^{\text{th}}$ 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 $20^{\text{th}}$ 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 $20^{\text{th}}$ September, 2019.”.
[F. No. 20/06/07/2019-GST]
(Ruchi Bisht) Under Secretary to the Government of India
Note: - The principal notification No. 26/2019- Central Tax, dated the $28^{\text{th}}$ June, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 452(E), dated the $28^{\text{th}}$ June, 2019.
