THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION (11 / 2019), No. KGST.CR.01/17-18, Dated: 28th June, 2019

In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), and in supercession of the notifications of this office -

(i) (1-W/2018) No.KGST.CR.01/17-18, dated the 29th November, 2018, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 1476, dated the 1st December, 2018;

(ii) (03/2019) No. KGST.CR.01/17-18, dated the 11th February, 2019, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 107, dated the 11th February, 2019; and

(iii) (09/2019) No. KGST.CR.01/17-18, dated the 10th April, 2019, published in the Karnataka Gazette Extraordinary, Part-IVA, No.312, dated the 11th April, 2019,

except as respects things done or omitted to be done before such supercession, 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 Actin FORM GSTR-7 of the Karnataka Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Karnataka Goods and Services Tax Rules, 2017 for the months of October, 2018 to July, 2019is hereby extended till the 31st day of August, 2019.

Provided that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Actin FORM GSTR-7of the Karnataka Goods and Services Tax Rules, 2017under sub-section (3) of section 39 of the said Act read with rule 66 of the Karnataka 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 20thSeptember, 2019:-

Table

SI. 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 Actin FORM GSTR-7of the KarnatakaGoods and Services Tax Rules, 2017under sub-section (3) of section 39 of the said Act read with rule 66 of the Karnataka 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 20th September, 2019.

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka) Bengaluru