CBIC extends Due Date of Filing FORM GSTR-7 for period April to June 2023

The Central Board of Indirect Taxes and Customs(CBIC) has notified extension of Due Date of FORM GSTR-7 Filing for period April to June 2023.

GSTR-7 Due Date Extended for tax periods April, 2023 May, 2023 and June, 2023 for for the registered person whose principal place of business is in the State of Manipur.

The Date of Filing has been extended to 31st July 2023.

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. 16/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 450(E), dated the 19th June, 2023.

The Latest Notfication reads as follows:

The Notification Stated as, “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.”

In the said notification, in the first paragraph, in the fifth proviso:-

(i) for the words, letter and figure “months of April 2023 and May 2023” the words, letter and figure “months of April 2023, May 2023 and June 2023” shall be substituted;

(ii) for the words, letters and figure “thirtieth day of June, 2023”, the words, letter and figure “thirty-first day of July, 2023” shall be substituted.

This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

For Official Notification Download PDF Given Below: