In a recent development, the Ministry of Finance, Department of Revenue, and Central Board of Indirect Taxes and Customs has announced an extension in the due date for furnishing FORM GSTR-1 for April, May, and June 2023. This extension specifically applies to registered businesses whose principal place of business is in the State of Manipur, India.
The notification issued on 17th July 2023 (No. 18/2023-Central Tax) modifies the existing due dates for tax periods of April, May, and June 2023. The date has been moved from the 30th of June 2023 to the 31st of July 2023, providing businesses an additional month to submit their forms.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 18/2023- Central Tax Dated: 17th July, 2023
G.S.R. 506(E).—In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely:
In the said notification, in the fourth proviso:-
(i) for the words, letter and figure “tax periods April 2023 and May 2023”, the words, letter and figure “tax periods April 2023, May 2023 and June 2023” shall be substituted;
(ii) for the words, letters and figure “thirtieth day of June, 2023”, the words, letter and figure “thirty-first day of July, 2023” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.
[F. No. CBIC-20006/10/2023-GST]
ALOK KUMAR, Director
Note : The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notification No. 14/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 448(E), dated the 19th June, 2023.
