Due date extension for filing GSTR-1, GSTR-3B & GSTR-7 till 13.06.2023 in the State of Manipur in view of the continued violence Â
In view of the continued violence and failure of Govt. to contain it, CBIC has extended the due dates for filing of various GST forms as under:
| GST Form/Returns | Extension | Notification |
| GSTR-1 | Extension of due date for furnishing FORM GSTR-1 for April and May, 2023 till 13th day of June, 2023 for registered persons whose principal place of business is in the State of Manipur | Notification No. 14/2023-Central Tax Click Here >> |
| GSTR-3B | Extension of due date for furnishing FORM GSTR-3B for April and May, 2023 till 13th day of June, 2023 for registered persons whose principal place of business is in the State of Manipur | Notification No. 15/2023-Central Tax Click Here >> |
| GSTR-7 | Extension of due date for furnishing FORM GSTR-7 for April and May, 2023 till 13th day of June, 2023 for registered persons whose principal place of business is in the State of Manipur | Notification No. 16/2023-Central Tax Click Here >> |
- Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
