The Government of Manipur has issued Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated 24th May 2023, announcing the extension of the due date for filing Goods and Services Tax (GST) returns for the tax period of April 2023. This extension applies to taxpayers who have their principal place of business in the state of Manipur. The due date for filing GSTR-1, GSTR-3B, and GSTR-7 has been extended until 31st May 2023.
The purpose of this extension is to provide relief to taxpayers in Manipur who may have faced challenges in meeting the original due date for filing their GST returns. By extending the deadline, the government aims to facilitate a smoother filing process and ensure compliance with GST regulations.
To implement this change, the government has made updates to the GST Portal, and these changes came into effect on 27th May 2023. Taxpayers can now access the updated portal and utilize the extended due date to file their GSTR-1, GSTR-3B, and GSTR-7 returns.
Furthermore, the advisory mentions that taxpayers who have already filed their returns before 27th May 2023 and incurred late fees will have the corresponding amount credited into their ledgers. This step ensures that those who complied with the original due date are not penalized for filing early.
Additionally, taxpayers are advised to review their returns and correct any interest amounts shown in the next return if necessary. The interest field is editable, allowing taxpayers to make the required adjustments. This provision empowers taxpayers to rectify any errors in their interest calculations and ensures accurate reporting in their subsequent returns.
The extension of the due date for GST returns in Manipur serves as a measure to support businesses in fulfilling their tax obligations without incurring penalties. It acknowledges the potential difficulties faced by taxpayers and offers them the necessary flexibility to comply with GST regulations.
It is important for taxpayers in Manipur to be aware of these changes and take advantage of the extended deadline to submit their GSTR-1, GSTR-3B, and GSTR-7 returns by 31st May 2023. By adhering to the revised due date, businesses can maintain their compliance with GST laws and contribute to the smooth functioning of the tax system in Manipur.
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Advisory on due date extension of GST Returns for the state of Manipur
28/05/2023
1. Vide Notifications Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated 24th May 2023, the Government has extended the due date of filing GSTR-1, GSTR-3B & GSTR-7 of April-2023 tax period till 31st May 2023 for all the taxpayers having principal place of business in the state of Manipur.
2. The said changes have been implemented on the GST Portal from 27th May 2023 onwards.
3. The late fee paid by the taxpayers who have filed their returns before 27th May 2023, shall be credited into their ledgers. The interest amounts, shown in the next return, if any, may be corrected by the taxpayers themselves, as it is an editable field.
Thanks,
GSTN
