CBIC has extended the due date for filing GSTR-1, GSTR-3B & GSTR-7 for April & May 2023 in Manipur till June 30, 2023. The Central Board of Indirect Taxes and Customs (CBIC) issued three notifications on June 19, 2023, extending the due dates for filing these returns.
These extensions are applicable to all registered persons whose principal place of business is in the State of Manipur.
Official copy of the notifications have been presented below
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 19th June, 2023
No. 14/2023- CENTRAL TAX
G.S.R. 448(E).—In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely: —
In the said notification, in the fourth proviso:-
(i) for the words, letter and figure “tax period April, 2023″the words, letter and figure “tax periods April 2023 and May 2023″shall be substituted;
(ii) for the words, letters and figure “thirty-first day of May, 2023”, the words, letter and figure “thirtieth day of June, 2023″shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.
[F. No. CBIC-20006/10/2023-GST]
ALOK KUMAR, Director
Note: The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notification No. 11/2023 –Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 384(E), dated the 24th May, 2023.
NOTIFICATION
New Delhi, the 19th June, 2023
No. 15/2023 –CENTRAL TAX
G.S.R. 449(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated the 24th May, 2023, namely: —
(i) for the words, letter and figure “month of April, 2023″the words, letter and figure “months of April, 2023 and May, 2023″shall be substituted;
(ii) for the words, letters and figure “thirty-first day of May, 2023”, the words, letter and figure “thirtieth day of June, 2023″shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.
[F. No. CBIC-20006/10/2023-GST]
ALOK KUMAR, Director
Note: The principal notification No. 12/2023 –Central Tax, dated the 24th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24th May, 2023.
NOTIFICATION
New Delhi, the 19th June, 2023
No. 16/2023–CENTRAL TAX
G.S.R. 450(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) (hereafter in this notification referred to as the said Act), the Commissioner hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2019 –Central Tax, dated the 28th 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 28th June, 2019, namely:–
In the said notification, in the first paragraph, in the fifth proviso:-
(i) for the words, letter and figure “month of April, 2023″the words, letter and figure “months of April 2023 and May 2023″shall be substituted;
(ii) for the words, letters and figure “thirty-first day of May, 2023”, the words, letter and figure “thirtieth day of June, 2023″shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.
[F. No. CBIC-20006/10/2023-GST]
ALOK KUMAR, Director
Note: The principal notification No. 26/2019 –Central Tax, dated the 28th June, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28th June, 2019 and was last amended by notification No. 13/2023 –Central Tax, dated the 24th May, 2023
