In a recent update, the Ministry of Finance, Department of Revenue, and Central Board of Indirect Taxes and Customs have announced an extension in the due date for furnishing FORM GSTR-7 for the months of April, May, and June 2023. This extension specifically targets registered persons whose principal place of business is in the State of Manipur.
Issued on the 17th of July, 2023, Notification No. 21/2023 – Central Tax amends the original due dates for the tax periods of April, May, and June 2023. The submission deadline has been moved from the 30th of June 2023 to the 31st of July 2023, offering businesses an additional month for their compliance.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 21/2023- Central Tax Dated: 17th July, 2023
G.S.R. 509 (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 and May 2023” the words, letter and figure “months of April 2023, May 2023 and June 2023” shall be substituted;
(ii) for the words, letters and figure “thirtieth day of June, 2023”, the words, letter and figure “thirty-first day of July, 2023” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 30th day of June, 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. 16/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 450(E), dated the 19th June, 2023.
