Notification No. 26/2019-Central Tax [N10-H1Q]
As at 7 September 2026. In force from 28 June 2019.
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) (hereinafter referred to as the said Act), and in supercession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue –
(i) No. 66/2018 - Central Tax, dated the 29th November, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1150(E), dated the 29th November, 2018;
(ii) No. 8/2019 - Central Tax, dated the 8th February, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 101(E), dated the 8th February, 2019; and (iii) No. 18/2019 - Central Tax, dated the 10th April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 301(E), dated the 10th April, 2019, except as respects things done or omitted to be done before such supercession, the Commissioner hereby extends the time limit for furnishing 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 months of October, 2018 to July, 2019 till the 31st day of August, 2019.
Made under
Recital: "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) (hereinafter referred to as the said Act), and in supercession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue –". Names sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 [S10-78E]. Vires verified.
Acts on (2)
Cites Notification No. 8/2019-Central Tax [N10-FJ3], 28 June 2019. "No. 8/2019 - Central Tax, dated the 8th".
Cites Notification No. 18/2019-Central Tax [N10-GNY], 28 June 2019. "No. 18/2019 - Central Tax, dated the 10t".
Acted on by (6)
Cites: Notification No. 59/2019-Central Tax [N10-KVE], 26 November 2019. "No.26/2019 – Central Tax, dated the 28th".
Cites: Notification No. 65/2019-Central Tax [N10-M13], 12 December 2019. "No.26/2019 – Central Tax, dated the 28th".
Amends: Notification No. 44/2023-CENTRAL TAX [N11-13H], 25 August 2023. "No. 26/2019 –Central Tax, dated the 28th".
Cites: Notification No. 78/2019-Central Tax [N10-MEX], 26 December 2019. "No.26/2019 – Central Tax, dated the 28th".
Cites: Notification No. 55/2019-Central Tax [N10-KMG], 14 November 2019. "No. 26/2019 – Central Tax, dated the 28t".
Cites: Notification No. 40/2019-Central Tax [N10-HZE], 31 August 2019. "No. 26/2019-Central Tax, dated the 28th".
Not held (0)
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