Notification No. 44/2023-Central Tax, dated 25th August 2023, prolongs the deadline for submitting FORM GSTR-7 for the months of April, May, June, and July 2023. This extension is applicable to individuals or entities registered in the State of Manipur as their primary business location, with the new due date being the 25th of August, 2023.
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 44/2023- Central Tax | Dated: 25th August, 2023
G.S.R. 627(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2019 –Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.452(E), dated the 28th June, 2019, namely:–
In the said notification, in the first paragraph, in the fifth proviso:-
(i) for the words, letter and figure “months of April 2023, May 2023 and June 2023” the words, letter and figure “months of 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 31st day of July, 2023.
[F. No. CBIC-20006/10/2023-GST]
ALOK KUMAR, Director
Note : The principal notification No. 26/2019 –Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28th June, 2019 and was last amended by notification No. 21/2023 –Central Tax, dated the 17th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 509(E), dated the 17th July, 2023.
