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 – AMENDMENT IN NOTIFICATION NO. 66/2018 – CENTRAL TAX , DATED 29-11-2018

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), the Commissioner hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue 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, namely:—

In the said notification, for the words, figures and letters “the 31st day of January, 2019”, the words, figures and letters “the 28th day of February, 2019” shall be substituted.