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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 78/2019 –
Central Tax
New Delhi, the 26th 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, after the third proviso, the following proviso shall be
inserted, 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 month of November, 2019, whose
principal place of business is in the State of Assam, Manipur or Tripura, shall
be furnished electronically through the common portal, on or before the 25th
December, 2019.”.
2. This notification shall be deemed to have come into
force with effect from the 10th Day of December, 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. 65/2019 – Central Tax, dated the 12th December,
2019, published in the Gazette of India, Extraordinary vide number G.S.R. 909(E), dated the 12th
December, 2019.
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