CBIC extends Due Date for Filing GSTR-1, GSTR-3B, and GSTR-7 for April-July 2023 in State of Manipur

The Central Board of Indirect Taxes and Customs(CBIC) has extended the Due Date for Filing GSTR-1, GSTR-3B, and GSTR-7 for April-July 2023 in State of Manipur via issuing Notification.

The Notification Stated as, “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.”

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.

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