GST Return due date extended: The CBIC vide Notifications No. 14, 15 and 16/2023 – Central Tax all dated June 19, 2023 extends the due date of filing of GSTR-1, GSTR-3B and GSTR-7 for the months of April and May 2023 for taxpayers whose principal place of business is in the State of Manipur till June 30, 2023. This is due to the Clashes first broke out on May 3 after a ‘Tribal Solidarity March’ was organised in the hill districts of Manipur to protest against the Meitei community’s demand for Scheduled Tribe (ST) status. Over 100 people have lost their lives in the ethnic violence in Manipur, which has been continuing for more than a month now.
The GST return due date extended notification reads as follows:
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 19th June, 2023
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 10 th 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.
[F. No. CBIC-20006/10/2023-GST] ALOK KUMAR, Director
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Notification No. 15/2023 –CENTRAL TAX
(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.
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Notification No. 16/2023–CENTRAL TAX
the 28th June, 2019, namely:–
(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.
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