GST Council Meeting: Know what due dates have been extended by the GST Council:

important decisions were taken in 50th GST Council Meeting held on 11th July 2023. Many Due dates for important compliance were extended in Council Meet.

GST Due Dates Extension

CA Pratibha Goyal

Jul 12, 2023

Last update on Jul 12, 2023

GST Council Meeting: Know what due dates have been extended by the GST Council Many important decisions were taken in the 50th GST Council Meeting held on 11th July 2023, i.e., Tuesday. Many Due dates for important compliance were extended in the Council Meet. The Extensions were as follows: Due Date of exercising the option by GTAs The GST Council has extended the last date of exercising the option by GTAs to pay GST under forward charge to 31st March of the preceding Financial Year. Currently, it is 15th March. It was further clarified that 1st January of the preceding Financial Year shall be the start date for the exercise of the option. Due Date for various GST Amnesty Scheme: The Council has recommended extending the amnesty schemes notified vide notifications dated 31.03.2023 regarding non-filers of FORM GSTR-4, FORM GSTR-9 & FORM GSTR-10 returns, revocation of cancellation of registration and deemed withdrawal of assessment orders issued under Section 62 of CGST Act, 2017, till 31.08.2023. Earlier this due date was 30th June 2023.

Original Notification	GST Amnesty Scheme	Original due Date	Extended Due Date
08/2023-Central Tax	Amnesty to GSTR-10 non-filers	30-06-2023	31-08-2023
07/2023-Central Tax	Amnesty to GSTR-9 non-filers	30-06-2023	31-08-2023
06/2023-Central Tax	Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62	30-06-2023	31-08-2023
02/2023-Central Tax	Amnesty to GSTR-4 non-filers	30-06-2023	31-08-2023
03/2023-Central Tax	Extension of time limit for application for revocation of cancellation of registration	30-06-2023	31-08-2023

Due Date for Filing various GST Returns: In view of the prevailing law and order situation in the State of Manipur, the Council recommended to extend the due dates for filing of FORM GSTR-1, FORM GSTR- 3B and FORM GSTR-7 for the months of April, May and June, 2023 for the registered persons of State of Manipur till 31.07.2023.

GST Return	First Extension	Second Extension	Third Extension
GSTR-3B	Due Date for month of April extended till 31.05.2023	Due Date for months of April 2023 and May 2023 extended till 30.06.2023	Due Date for months of April, May and June, 2023 extended till 31.07.2023
GSTR-1	Due Date for month of April extended till 31.05.2023	Due Date for months of April 2023 and May 2023 extended till 30.06.2023	Due Date for months of April, May and June, 2023 extended till 31.07.2023
GSTR-7	Due Date for month of April extended till 31.05.2023	Due Date for months of April 2023 and May 2023 extended till 30.06.2023	Due Date for months of April, May and June, 2023 extended till 31.07.2023

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.