CBIC extends the due date for filing of FORM GSTR 7 – Return for Tax Deducted at Source for the months of October, 2018 to December, 2018 till the 31st day of January, 2019 under section 51 of the CGST Act read with rule 66 of the CGST Rules, 2017 vide Notification No. 66/2018-Central Tax Dated 29th November, 2018.
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. 1150(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 31st day of January, 2019.
[F. No. 20/06/17/2018-GST (Pt. I)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India