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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 65/2019 –
Central Tax
New Delhi, the 12th December, 2019
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) (hereafter in this notification referred to as the said Act), the
Commissioner hereby makes the following further amendment in notification of the
Government of India in the Ministry of Finance (Department of Revenue),
No.26/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.452(E), dated the 28th June, 2019, namely:–
In the said
notification, in the first paragraph, for the third proviso, the following
proviso shall be substituted, namely: –
“Provided also that 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 July,
2019 to October,2019, whose principal place of business is in the State of Jammu
and Kashmir shall be furnished electronically through the common portal, on or
before the 20th December, 2019.”
2. This notification shall be deemed to
come into force with effect from the 30th Day of November, 2019.
[F. No. 20/06/09/2019-GST]
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: The principal
notification No. 26/2019 – Central Tax, dated the 28th June, 2019
was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E),
dated the 28th June, 2019 and was last amended by
notification No. 59/2019 – Central Tax, dated the 26th November,2019,
published in the Gazette of India, Extraordinary vide number G.S.R. 876(E),
dated the 26th November, 2019.
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