The CBIC issued notifications dated 19th June, 2023 to extend the due dates of furnishing GST returns for the tax period of April, 2023 and May, 2023 till 3oth June, 2023 for the tax payers whose principal place of business is in the State of Manipur. Earlier vide Notification No. 11, 12 and 13/2023-Central Tax dated 24th May, 2023, the CBIC extended the due dates of furnishing GST returns for the tax period of April, 2023 till 31st May, 2023
The Notifications is as under:
- Notification No. 14/2023- Central Tax: Extended time limit for furnishing the details of outward supplies in FORM GSTR-1. The Notification shall be effective w.e.f. 31st May, 2023.
- Notification No. 15/2023- Central Tax: Extended the due date for furnishing the return in FORM GSTR-3B. The Notification shall be effective w.e.f. 31st May, 2023.
- Notification No. 16/2023- Central Tax: Extended the due date for furnishing the return in FORM GSTR-7 (i.e. Return to be filed by TDS deductor). The Notification shall be effective w.e.f. 31st May, 2023.
