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
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 >> |
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- SC lays down tests to determine if a debt is financial debt or operational under IBC
- Commonality of directors of companies does not mean deposits received was bogus
- Application though named as rectification but if tax is not legitimate, it also touches merit: HC
- Cost of acquisition as on 01.04.1981 taken as per valuer report by reverse indexing of FMV