Extension of due date for furnishing GST Return – Manipur- NOTIFICATION
NOTIFICATION No. 14/2023- CENTRAL TAX
G.S.R. 448(E).—In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely: —
In the said notification, in the fourth proviso:-
(i) for the words, letter and figure “tax period April, 2023” the words, letter and figure “tax periods April 2023 and May 2023” shall be substituted;
(ii) for the words, letters and figure “thirty-first day of May, 2023”, the words, letter and figure “thirtieth day of June, 2023” shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.
Note : The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notification No. 11/2023 –Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 384(E), dated the 24th May, 2023.
NOTIFICATION No. 15/2023 –CENTRAL TAX
G.S.R. 449(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated the 24th May, 2023, namely: —
(i) for the words, letter and figure “month of April, 2023” the words, letter and figure “months of April, 2023 and May, 2023” shall be substituted;
(ii) for the words, letters and figure”thirty-first day of May, 2023″, the words, letter and figure “thirtieth day of June, 2023” shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.
Note : The principal notification No. 12/2023 –Central Tax, dated the 24th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24th May, 2023.
NOTIFICATION No. 16/2023–CENTRAL TAX
G.S.R. 450(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) (hereafter in this notification referred to as the said Act), 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 “month of April, 2023” the words, letter and figure “months of April 2023 and May 2023” shall be substituted;
(ii) for the words, letters and figure “thirty-first day of May, 2023”, the words, letter and figure “thirtieth day of June, 2023” shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.
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. 13/2023 –Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 386(E), dated the 24th May, 2023.
