Notifications No. 11/2023- Central Tax to extend the due date for furnishing FORM GSTR1 (Outward Supply Details) for registered persons whose principal place of business is in the State of Manipur till the thirty-first day of May, 2023
Central Board of Indirect Taxes and Customs has issued Notification No. 11/2023 under the Central Goods and Services Tax Act. The notification states that the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the tax period April 2023 is extended until May 31, 2023, specifically for registered persons required to furnish returns under section 39(1) of the Act whose principal place of business is in the state of Manipur. The notification is effective from May 11, 2023.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
G.S.R. 384(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, after the third proviso, the following proviso shall be inserted, namely:-
“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period April, 2023, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the State of Manipur, shall be extended till the thirty-first day of May, 2023.
2. This notification shall be deemed to have come into force with effect from the 11th day of May, 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. 25/2022 -Central Tax, dated the 13th December, 2022, published in the Gazette of India, Extraordinary vide number G.S.R. 877(E), dated the 13th December, 2022.
