The due date for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 20.12.2019. The extension is applicable to registered persons required to deduct tax at source under section 51 whose principal place of business is in Jammu and Kashmir. The third proviso in Notification No. 26/2019 – Central Tax is substituted accordingly.

Effective Date: 30.11.2019

Previous Notification:
Notification No. 26/2019 – Central Tax dated 28.06.2019
Notification No. 59/2019 – Central Tax dated 26.11.2019