Notification No. 18/2019-Central Tax [N10-GNY]

As at 7 September 2026. In force from 10 April 2019.

Dates: made 10 April 2019; in force 10 April 2019; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 10th April, 2019. Band A.

Cite: Notification No. 18/2019-Central Tax [N10-GNY]. Machine: N10-GNY.

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), 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 month of March, 2019 till the 12th day of April, 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), the Commissioner". Names sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 [S10-78E]. Vires verified.

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Acted on by (1)

Cites: Notification No. 26/2019-Central Tax [N10-H1Q], 28 June 2019. "No. 18/2019 - Central Tax, dated the 10t".

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