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The Central Board of Indirect Taxes and Customs extends the time limit for furnishing the return in FORM GSTR-7 for the months of October 2018 to December 2018. This extension applies to a registered person required to deduct tax at source under section 51 of the Central Goods and Services Tax Act 2017. The registered person furnishes the return till the 31st day of January 2019.
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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. 66/2018 – Central Tax
New Delhi, the 29th November, 2018
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 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 December, 2018 till the 31^st day of January, 2019.
[F. No. 20/06/17/2018-GST (Pt. I)]
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India
