CBIC extends due date for filing various GST Returns in the State of Manipur
In view of the violence in Manipur State, the CBIC has extended the time limit for filing various GST returns in the State of Manipur
|
GSTR-1 |
The time limit for furnishing the details of outward supplies in FORM GSTR-1 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.
The extension shall be deemed to have come into force with effect from the 11th day of May, 2023 |
Read Notification No. 11/2023 Central Tax Click Here >> |
| GSTR-3B | Extension of the due date for furnishing the return in FORM GSTR-3B for the month of April, 2023till 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 extension shall be deemed to have come into force with effect from the 20th day of May, 2023 |
Read Notification No. 12/2023 Central Tax Click Here >> |
|
GSTR-7 |
Form GSTR-7 return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act for the month of April, 2023, whose principal place of business is in the State of Manipur, shall be furnished electronically through the common portal, on or before the thirty-first day of May, 2023. This extension shall be deemed to have come into force with effect from the 10thday of May, 2023 |
Read Notification No. 13/2023 Central Tax Click Here >> |
As per GSTN Advisory the late fee paid by the taxpayers who have filed their returns before 27th May 2023, shall be credited into their ledgers. The interest amounts, shown in the next return, if any, may be corrected by the taxpayers themselves, as it is an editable field.
It can never be the object of assessment proceedings to find an empirically, absolutely correct solution on every fact issue…
Penalty u/s 270A deleted as assesse filed revised computation during scrutiny correcting the mistake which was noticed only after the…
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…