Extension of Due Date for FORM GSTR-1 for Manipur

Notification No. 41/2023-Central Tax extends the deadline for filing FORM GSTR-1 for April to July 2023 in Manipur. CBIC issued this notification on 25th August 2023.

The changes introduced are amendments to the notification issued on 10th November 2020, specifically No. 83/2020 – Central Tax. This amendment addresses the pressing need to extend the due date for the submission of FORM GSTR-1 for several months in 2023.

Specific Changes:

• The tax periods that have been impacted are April, May, June, and July 2023. Earlier, the notification covered only April, May, and June 2023.
• The final date for submission, previously set at the “thirty-first day of July, 2023”, has now been extended to the “twenty-fifth day of August, 2023.”

Effectiveness: It’s vital to note that the introduced amendment is retrospective. It’s deemed to have been in effect from the 31st day of July, 2023.

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 Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 41/2023- Central Tax | Dated: 25th August, 2023

G.S.R. 624(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 10^th 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 10^th November, 2020, namely: —

In the said notification, in the fourth proviso:-

(i) for the words, letter and figure “tax periods April 2023, May 2023 and June 2023”, the words, letter and figure “tax periods April 2023, May 2023, June 2023 and July 2023” shall be substituted;

(ii) for the words, letters and figure “thirty-first day of July, 2023”, the words, letter and figure “twenty-fifth day of August, 2023” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31^st day of July, 2023.

[F. No. CBIC-20006/10/2023-GST]

ALOK KUMAR, Director

Note : The principal notification No. 83/2020 –Central Tax, dated the 10^th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10^th November, 2020 and was last amended by notification No. 18/2023 –Central Tax, dated the 17^th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 506(E), dated the 17^th July, 2023.