CA Pratibha Goyal | Jul 17, 2023 |
GST Due Date Extension decisions taken by GST Council notified [Read Notification]
The GST Council in its 50th Council meeting 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.
The Council also recommended that in view of the prevailing law and order situation in the State of Manipur, the Council recommended extending 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.
The recommendations made by GST Council have now been notified.
Notification No. 18/2023 – Central Tax 17th July 2023
GSTR-1 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 [Non-QRMP].
The Date of Filing has been extended to 31st July 2023
Notification No. 19/2023 – Central Tax 17th July 2023
GSTR-3B 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 [Non-QRMP].
The Date of Filing has been extended to 31st July 2023
Notification No. 20/2023 – Central Tax 17th July 2023
GSTR-3B Due Date Extended for quarter ending 30th June 2023 for for the registered person whose principal place of business is in the State of Manipur [QRMP].
The Date of Filing has been extended to 31st July 2023
Notification No. 21/2023 – Central Tax 17th July 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
Notification No. 22/2023 – Central Tax 17th July 2023
Due date of Amnesty Scheme to GSTR-4 non-filers extended to 31st August 2023
Notification No. 23/2023 – Central Tax 17th July 2023
Due Date for Extension of time limit for application for revocation of cancellation of registration extended to 31st August 2023
Notification No. 24/2023 – Central Tax 17th July 2023
Due Date for Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 extended to 31st August 2023
Notification No. 25/2023 – Central Tax 17th July 2023
Due date of Amnesty Scheme to GSTR-9 non-filers extended to 31st August 2023
Notification No. 26/2023 – Central Tax 17th July 2023
Due date of Amnesty Scheme to GSTR-10 non-filers extended to 31st August 2023
The Notifications can be downloaded by below mentioned Link.
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