GST TDS Return (GSTR-7) Due Dates Extended by CBIC

CBIC has extended the due date for filing of monthly GST TDS Return by registered persons responsible to deduct tax at source u/s 51 of the CGST Act, 2017, in Form GSTR-7 from time to time, as under:

GSTR 7 Due Date: July 2019

CBIC further extends Due date for filing of GSTR 7 (July 2019) from 31/08/2019 to 20/09/2019 provided the same is filed upto 20/09/2019, in the case of taxpayers registered in Jammu & Kashmir and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand, as detailed here-under:

CBIC Central Tax Notification 40/2019 dt. 31/08/2019: GSTR 7 (July 2019) Due Date further Extended upto 20/09/2019

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) (hereinafter referred to as the said Act), the Commissioner hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 26/2019 Central Tax, dt. 28/06/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 452(E), dt. 28/06/2019, namely:-

In the said notification, after the portion beginning with the words “except as respects things done” and ending with the words, figures and letters “for the months of October, 2018 to July, 2019 till the 31st day of August, 2019”, the following provisos shall be inserted, namely:–

“Provided 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 July, 2019, whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished electronically through the common portal, on or before 20/09/2019:-

Sl. No.Name of StateName of District
(1)(2)(3)
1BiharAraria,      Kishanganj,      Madhubani,      East Champaran,    Sitamarhi,    Sheohar,    Supaul, Darbhanga,   Muzaffarpur,   Saharsa,   Katihar, Purnia, West Champaran
2GujaratVadodara
3KarnatakaBagalkot,  Ballari,  Belagavi,  Chamarajanagar, Chikkamagalur,          Dakshina          Kannada, Davanagere,     Dharwad,     Gadag,     Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru,  Raichur,  Shivamogga,  Udupi,  Uttara
Kannada, Vijayapura, Yadgir
4KeralaIdukki, Malappuram, Wayanad, Kozhikode
5MaharashtraKolhapur,       Sangli,       Satara,       Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar
6OdishaBalangir,     Sonepur,     Kalahandi,     Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur
7UttarakhandUttarkashi and Chamoli

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 month of July, 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 20/09/2019.

GSTR 7 Due Date: October 2018 to July 2019

CBIC has extended the due date for filing of Form GSTR 7 (GST TDS Return) upto 31/08/2019 for registered persons required to deduct tax at source (TDS) under Section 51 of the  CGST Act 2017, in respect of the months beginning from October, 2018 to July, 2019.

CBIC Central Tax Notification 26/2019 dt. 28/06/2019: GSTR 7 (Oct. 2018 to July 2019) Due Date Extended upto 31/08/2019

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) (hereinafter referred to as the said Act), and in supercession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue-

(i) No. 66/2018 Central Tax, dt. 29/11/2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dt. 29/11/2018;

(ii) No. 8/2019 Central Tax, dt. 08/02/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dt. 08/02/2019; and

(iii) No. 18/2019 Central Tax, dt. 10/04/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dt. 10/04/2019,

except as respects things done or omitted to be done before such supercession, 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 July, 2019 till the 31/08/2019.

GSTR 7 Due Date: March 2019

CBIC extends due date for filing of GST Return in Form GSTR 7 for the month of March 2019 upto 12/04/2019

CBIC Central Tax Notification 18/2019 dt. 10/04/2019: GSTR-7 Due Date (March 2019) Extended upto 12/04/2019

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) (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 month of March, 2019 till 12/04/2019.

GSTR 7 Due Date: January 2019

CBIC has notified that due date for filing of GST TDS Return (GSTR-7) for the month of  Jan. 2019 has been extended upto 28/02/2019.

CBIC Central Tax Notification 8/2019 dt. 08/02/2019: GSTR-7 Due Date (January 2019) Extended upto 28/02/2019

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) (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 month of January, 2019 till the 28th day of February, 2019.

GSTR 7 Due Date: October, November & December 2018

CBIC extends last date for filing GSTR-7 for the months of  October, November and December 2018 upto 28/02/2019.

CBIC Central Tax Notification 7/2019 dt. 31/01/2019: GSTR-7 (Oct. 2018 to Dec. 2018) Due Date further Extended upto 28/02/2019

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), 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, dt. 29/11/2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dt. 29/11/2018, 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.

Note: – The principal notification No. 66/2018 Central Tax, dt. 29/11/2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dt. 29/11/2018.

CBIC Central Tax Notification 66/2018 dt. 29/11/2018: GSTR-7 (Oct. 2018 to Dec. 2018) Due Date Extended upto 31/01/2019

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) (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 31/01/2019.

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