CBIC extends due date for filing GSTR-3B and GSTR-7 in Assam, Manipur, Meghalaya or Tripura [Read Notification]

GST collection - GSTR-3B

The Central Board of Indirect Taxes and Customs ( CBIC ) has extended due date for filing the return in FORM GSTR-3B and GSTR-7 for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019.

In a Notification issued by the CBIC said that, “Provided also that the return in FORM GSTR-3B of the said rules for the month of November, 2019 for registered persons whose principal place of business is in the State of Assam, Manipur, Meghalaya or Tripura, shall be furnished electronically through the common portal, on or before the 31st December, 2019.”

In a separate notification on GSTR-7 said that, “Provided also 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 November, 2019, whose principal place of business is in the State of Assam, Manipur or Tripura, shall be furnished electronically through the common portal, on or before the 25th December, 2019”.

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