Notification No: 14/2023 – Central Tax dated 19-06-2023 – Download pdf

Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur

Summary:
Key Points:
1. It provides a temporary extension for filing FORM GSTR-1 for the tax period April 2023 and May 2023 .
2. The extension applies specifically to registered taxpayers in the State of Manipur.
3. The new deadline for furnishing for these taxpayers is 30th June 2023.
4. The amendment is  retrospectively effective from 31st May 2023.

Full Content of the Notification

G.S.R. ……(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 Service 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.

2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.