GST

Extension of due dates for filing various GST Returns for or April, 2023 in Manipur

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.

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