Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 40/2019 – Central Tax to extend the time limit for furnishing the return in FORM GSTR-7 by a registered person required to deduct tax at source (TDS) under the provisions of Section 51 of the CGST Act, 2017 for the month of July, 2019 and whose principal place of business is in the district mentioned in the table below till 20th day of September, 2019.
| States | Districts |
| Bihar | Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran
|
| Gujarat | Vadodara
|
| Karnataka | Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir
|
| Kerala | Idukki, Malappuram, Wayanad, Kozhikode
|
| Maharashtra | Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar
|
| Odisha | Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur
|
| Uttarakhand | Uttarkashi and Chamoli
|
Further, CBIC also extends the time limit for furnishing the return in FORM GSTR-7 by a registered person required to deduct tax at source (TDS) under the provisions of Section 51 of the CGST Act, 2017 for the month of July, 2019 and whose principal place of business is in the State of Jammu and Kashmir till 20th day of September, 2019
Source: Central Board of Indirect Taxes & Customs
