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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 40/2019 – Central Tax

New Delhi, the 31
st
August, 2019

G.S.R. .....(E).— 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 makes the following
amendments in the notification of the Government of India in the Ministry of Finance,
Department of Revenue No. 26/2019-Central Tax, dated the 28
th
June, 2019, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
452(E), dated the 28
th
June, 2019, namely: -
In the said notification, after the portion beginning with the words “except as respects things
done” and ending with the words, figures and letters “for the months of October, 2018 to July,
2019 till the 31
st
day of August, 2019”, the following provisos shall be inserted, namely: –
“Provided 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 July, 2019, whose principal
place of business is in the district mentioned in column (3) of the Table below, of the
State as mentioned in column (2) of the said Table, shall be furnished electronically through
the common portal, on or before the 20
th
September, 2019:–
Table
Sl.
No.
Name of
State
Name of District
(1) (2) (3)

1. Bihar Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar,
Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West
Champaran.
2 Gujarat Vadodara.
3 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.
4 Kerala Idukki, Malappuram, Wayanad, Kozhikode.
5 Maharashtra Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik,
Ahmednagar.
6. Odisha Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri,
Rayagada, Nawarangpur.
7 Uttarakhand Uttarkashi and Chamoli:

Provided further 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 July, 2019, whose
principal place of business is in the State of Jammu and Kashmir shall be furnished
electronically through the common portal, on or before the 20
th
September, 2019.”.
[F. No. 20/06/07/2019-GST]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: - The principal notification No. 26/2019- Central Tax, dated the 28
th
June, 2019 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 452(E), dated the 28
th

June, 2019.