CBIC extended due date for filing GSTR-1, GSTR-3B & GSTR-7 for April 23 and May 23 in state of Manipur
CBIC 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 30th June 2023
Vide Notification number No. 15/2023- CENTRAL TAX dated 19th June, 2023 its further extended due date for filing GSTR-3B for the month of April 2023 and May 2023 till 30th June 2023
Vide Notification number No. 16/2023- CENTRAL TAX dated 19th June, 2023 its further extended due date for filing GSTR-7 for the month of April 2023 and May 2023 till 30th June 2023
Earlier due dates for these returns were extended vide Notification Number 11, 12 & 13 dated 24th may 2023 due to violence in state of Manipur.
Extract of the current Notifications can be read as under;
—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.
All the Notifications can be accessed through this link