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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] 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 ref
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FAQ :
Taxpayers whose principal place of business was in the erstwhile State of Jammu and Kashmir are eligible for this extension.
The extension covers the periods of July 2019 to October 2019 and November 2019 to February 2020.
The new due date for furnishing FORM GSTR-7 for the specified periods and locations is the 24th March 2020.
This notification affects FORM GSTR-7, which is used for furnishing returns by persons required to deduct tax at source.
This notification is deemed to have come into force with effect from the 20th day of December 2019.
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Notification No : 20/2020-Central TaxPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-20-central-tax-english-2020.pdf