SECTION 39, READ WITH SECTION 168, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – RETURN – FURNISHING OF – EXTENSION OF TIME LIMIT FOR FURNISHING RETURN IN FORM GSTR-7
NOTIFICATION NO. 66/2018-CENTRAL TAX [F.NO.20/06/17/2018-GST(PT.I)], DATED 29-11-2018
AS AMENDED BY NOTIFICATION NO. 7/2019-CENTRAL TAX [F. NO. 20/06/17/2018-GST], DATED 31-1-2019
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 1[the 28th day of February, 2019].