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.
The advisory states the following:
“Vide Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated 24th May 2023, the Government has extended the due date of filing GSTR-1, GSTR-3B & GSTR-7 of April-2023 tax period till 31st May 2023 for all the taxpayers having principal place of business in the state of Manipur.
The said changes have been implemented on the GST Portal from 27th May 2023 onwards.”
The advisory also clarifies that “The late fee paid by the taxpayers who have filed their returns before 27th May 2023, shall be credited into their ledgers. The interest amounts, shown in the next return, if any, may be corrected by the taxpayers themselves, as it is an editable field.”
The Central Board of Indirect Taxes Customs (CBIC) had 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 was deemed to have come into force w.e.f. 10th May, 2023.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
