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 >> |
- Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
- Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
- CBIC issues SoP for clearance of imported goods through Foreign Post Offices
- Sale deed executed with full knowledge of only part consideration paid, not void – SC
