Notification 40/2019-Central Tax ,dt. 31-08-2019

With an aim to provide relief to the flood affected areas as described in the notification, an extension for the due date to file GSTR-7 (TDS Return) for the month of July, 2019 was provided owing to the flood crises. However, such extension was applicable with a pre-condition that the Tax-payer shall file the stated GSTR-7 for the month of July’19 by 20th September, 2019.