Extension of the GST Returns Due dates for Manipur
Extension of the GST Returns Due dates for Manipur
Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur- NOTIFICATION No. 41/2023- CENTRAL TAX
G.S.R. 624(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 periods April 2023, May 2023 and June 2023”, the words, letter and
figure “tax periods April 2023, May 2023, June 2023 and July 2023” shall be substituted;
(ii) for the words, letters and figure “thirty-first day of July, 2023”, the words, letter and figure “twenty-fifth
day of August, 2023″ shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of July, 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. 18/2023 –Central Tax, dated the 17 th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 506(E), dated the 17th July, 2023.
Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur- NOTIFICATION No. 42/2023- CENTRAL TAX
G.S.R. 625(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 further 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 “months of April, 2023, May, 2023 and June, 2023” the words, letter and
figure “months of April, 2023, May, 2023, June, 2023 and July, 2023” shall be substituted;
(ii) for the words, letters and figure “thirty-first day of July, 2023”, the words, letter and figure “twenty-fifth
day of August, 2023″ shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of July, 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 and was last amended by notification No. 19/2023 –Central Tax, dated the 17 th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 507(E), dated the 17 th July, 2023.
Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur- NOTIFICATION No. 43/2023- CENTRAL TAX
G.S.R. 626(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. 20/2023 – Central Tax, dated the 17th July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 508(E), dated the 17th July, 2023, namely: —
for the words, letters and figure “thirty-first day of July, 2023”, the words, letter and figure “twenty-fifth day of August, 2023” shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of July, 2023.
Note : The principal notification No. 20/2023 –Central Tax, dated the 17th July, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 508(E), dated the 17th July, 2023.
Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur- NOTIFICATION No. 44/2023- CENTRAL TAX
G.S.R. 627(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, May 2023 and June 2023” the words, letter and figure “months of April 2023, May 2023, June 2023 and July 2023” shall be substituted;
(ii) for the words, letters and figure “thirty-first day of July, 2023”, the words, letter and figure “twenty-fifth
day of August, 2023″ shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of July, 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. 21/2023 –Central Tax, dated the 17 th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 509(E), dated the 17 th July, 2023.
