“Stay informed on the latest GST updates! CBIC issues 9 Notifications extending deadlines for GST Forms & Amnesty Schemes. Learn about the extended dates and compliance requirements.”
Introduction: The Ministry of Finance’s Department of Revenue and the Central Board of Indirect Taxes and Customs have released a series of notifications (Notifications No. 18 to 26/2023- Central Tax on 17th July 2023) that extend the deadlines for the furnishing of several Goods and Services Tax (GST) forms. The period of several amnesty schemes has also been prolonged.
Notifications No. 18 to 26/2023- Central Tax:
1. Notifications No. 18- Central Tax: The due date for filing FORM GSTR-1 for the quarter ending June 2023 is extended till 31st July 2023 for the registered persons whose principal place of business is in the state of Manipur.
2. Notifications No. 19/2023- Central Tax: The due date for filing FORM GSTR-3B for the quarter ending June 2023 is extended till 31st July 2023 for the registered persons whose principal place of business is in the state of Manipur.
3. Notification No. 20/2023- Central Tax: The deadline for furnishing the GSTR-3B form for the quarter ending June 2023 has been extended until 31st July 2023, exclusively for taxpayers registered in Manipur.
4. Notification No. 21/2023- Central Tax: The due date for the submission of FORM GSTR-7 for the months of April, May, and June 2023 has been extended until 31st July 2023 for the registered persons in Manipur.
5. Notification No. 22/2023- Central Tax: The government extended the amnesty scheme for GSTR-4 non-filers. The new deadline is now the 31st of August, 2023.
6. Notification No. 23/2023- Central Tax: The application period for revocation of cancellation of registration is extended to 31st August 2023.
7. Notification No. 24/2023- Central Tax: The amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 is extended to 31st August 2023.
8. Notification No. 25/2023- Central Tax: The amnesty for GSTR-9 non-filers has been extended until the 31st of August, 2023.
9. Notification No. 26/2023- Central Tax: The amnesty scheme for GSTR-10 non-filers has also been extended to 31st August 2023.
Conclusion: These notifications are significant for taxpayers, particularly for those registered in Manipur, as they offer more time to fulfill GST compliance requirements. The extended amnesty schemes give non-filers additional time to rectify their status without penalties. It’s crucial for businesses to stay updated with these changes and meet their tax obligations within the newly set deadlines.
Also Read: Analysis of 9 GST Circulars issued by CBIC on 17th July 2023
Is amnesty extended to aug 31 st for gst3b