EXTENSION OF TIME LIMIT FOR FILING OF GST RETURNS FOR THE MONTH OF APRIL 2023 in the state of manipur
The Goods
and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The
Government of India, Ministry of Finance, Department of Revenue has now
extended the time limit to file GST Returns for the month of APRIL 2023
(Manipur State) as shown below:
|
S.No. |
Return Period |
Return
Type (Manipur
State only) |
Extended Time
period for furnishing of returns |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
April 2023 |
FORM GSTR-1 |
Upto 31ST MAY, 2023 |
|
2. |
April 2023 |
FORM GSTR-3B |
Upto 31ST MAY, 2023 |
|
3. |
April 2023 |
FORM GSTR-7 |
Upto 31ST MAY, 2023 |
The
Government Notifications are given below for ready reference:
[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. 11/2023- Central Tax
New Delhi,
the 24th May, 2023
G.S.R. ......(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, after the third proviso, the following proviso shall be inserted, namely:-
“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period April, 2023, for the registered persons required to furnish return under sub- section
(1)
of section
39
of the said Act whose principal place of business
is in the State of Manipur, shall be
extended till the
thirty-first day of May, 2023.”.
2. This notification shall be deemed to have come into force with effect from the 11th 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. 25/2022 –Central Tax, dated the 13th December, 2022, published in the Gazette of India, Extraordinary vide number G.S.R. 877(E), dated the 13th December, 2022.
[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. 12/2023 – CENTRAL TAX
New Delhi, the 24th May, 2023
G.S.R.....(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
extends the due date for furnishing
the
return in FORM GSTR-3B for the month of April, 2023 till the thirty- first day of May, 2023, for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under sub-section (1) of section
39 read with clause (i) of sub-rule (1) of rule
61 of the Central Goods and Services Tax Rules, 2017.
2. This notification shall be deemed to have come into force with effect from the 20th day of May, 2023. [F. No. CBIC-20006/10/2023-GST]
(Alok Kumar) Director
[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. 12/2023 – CENTRAL TAX
New Delhi, the 24th May, 2023
G.S.R.....(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
extends the due date for furnishing
the
return in FORM GSTR-3B for the month of April, 2023 till the thirty- first day of May, 2023, for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under sub-section (1) of section
39 read with clause (i) of sub-rule (1) of rule
61 of the Central Goods and Services Tax Rules, 2017.
2. This notification shall be deemed to have come into force with effect from the 20th day of May, 2023. [F. No. CBIC-20006/10/2023-GST]
(Alok Kumar) Direc
[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. 20/2023 – CENTRAL TAX
New Delhi, the 17th July, 2023
G.S.R.....(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
extends the due date for furnishing the return in FORM GSTR-3B for the quarter ending June, 2023 till the thirty-first day of July, 2023, for the registered persons whose principal place of business
is in the State of
Manipur and are required to furnish return under proviso to sub-section (1) of section 39 read with clause
(ii)
of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
[F. No. CBIC-20006/10/2023-GST]
(Alok Kumar) Director