The Central Board of Indirect Taxes and Customs (CBIC) has extended the date for furnishing Forms of GSTR-1, GSTR-3B and GSTR-7 in the State of Manipur till 30th June 203.
The CBIC through vide notification No. 14/2023- Central Tax G.S.R. 448(E), notification No. 15/2023-Central Tax G.S.R. 449(E) and notification No. 16/2023- Central Tax G.S.R. 450(E) has extended the date for filing the GST returns for whom having its principal place of business situated in the State of Manipur.
The date extension is applicable to both tax periods of April and May 2023.
The CBIC has also issued a notification regarding the date extension of filing the Forms GSTR-1, GSTR-3B and GSTR-7 on 24th May 2023. However, the present notification has replaced the old one.
Recently, the Central Goods and Services Tax Network (GSTN) has issued an advisory on 28/05/2023, notifying the implementation of the due date extension of GST Returns of Manipur State in the GST Portal.
Read More: GST Due Date Extension for Taxpayers in Manipur: GSTN Issues Advisory
GSTR -1
The Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.
GSTR -3B
The Form GSTR-3B is a compressed summary return, and its objective is for taxpayers to declare and pay off their total GST due for a specific tax period. For each tax period, a taxpayer must submit Form GSTR-3B returns.
GSTR – 7
The taxpayers who deduct tax when making or crediting payments to suppliers for the inward supplies received are required to file the Form GSTR-7.
The notification shall be deemed to have come into force with effect from the 31st day of May, 2023.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
