The Central Board of Indirect Taxes (CBIC) notified the extension of filing of Forms GSTR-1, GSTR-3B and GSTR-7 whose principal place of business is situated in the State of Manipur through notification issued on 24th May 2023. The date is extended till May 31st 2023.
GSTR 1
The notification stated that “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.”
The board has notified that the notification of extension of GSTR-1 is deemed to have come into force w.e.f. 11th May 2023.
GSTR-3B
According to Section 39(6) of the Central Goods and Services Tax Act of 2017, the Commissioner extended the deadline for filing GSTR-3B for registered individuals whose primary place of business is in the State of Manipur from April 2023 through May 31st, 2023, on the advice of the Council.
The notification shall be deemed to have come into force w.e.f. 20th May, 2023
GSTR 7
The notification mentioned that “Provided also that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under subsection (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the month of April, 2023, whose principal place of business is in the State of Manipur, shall be furnished electronically through the common portal, on or before the thirty-first day of May, 2023.”
The notification shall be deemed to have come into force w.e.f. 10th May, 2023
All the above filings were extended till 31st May 2023 and it is only applicable to the principal business situated in the state of Manipur.
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