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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 20/2020 – Central Tax
New Delhi, the 23rd March, 2020
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),a href="http://www.eximguru.com/notifications/seeks-to-extend-the-due-83642.aspx"> 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 second and third proviso, the following provisos
shall be substituted, namely: –
“ Provided further 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 erstwhile State of Jammu and Kashmir shall be furnished electronically through the
common portal, on or before the 24th March, 2020:
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 November, 2019 to February, 2020, whose principal place of
business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh shall be
furnished electronically through the common portal, on or before the 24th March, 2020.”
2. This notification shall be deemed to have come into force with effect from the 20th Day of
December, 2019.
[F.No.CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, 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. 78/2019 – Central Tax, dated the 26th December, 2019, published in the
Gazette of India, Extraordinary vide number G.S.R. 957(E), dated the 26th December, 2019.
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