The Central Board of Indirect Taxes and Customs in its notification dated 31st August 2019 has extended the time limit for furnishing the return in FORM GSTR-7 for the month of July, 2019 for registered persons whose principal place of business is in the notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand and also registered person whose principal place of business is in Jammu and Kashmir.
FORM GSTR-7 is required to be filed by a registered person required to deduct tax at source (TDS) under the provisions of Section 51 of the CGST Act, 2017. Filing of GSTR 7 is required to be done on or before 10th of the following month. Registered persons in the notified areas shall furnish the return electronically through common portal on or before September 20, 2019.
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