MM TAX CLUB

Earlier CBIC vide Notification number No. 11/2023- Central Tax dated 24th May, 2023 was extended due date for filing GSTR-1 for the month of April 2023 till thirty-first day of May, 2023.

Now vide Notification number No. 14/2023- CENTRAL TAX dated 19th June, 2023 its further extended due date for filing GSTR-1 for the month of April 2023 and May 2023 till 30^th June 2023.

Extract of the notification can be read as under;

            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.

2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.

Notification