|Title||Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.|
G.S.R. ……(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 Service 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, namely:-
In the said notification, after the third proviso, the following proviso shall be inserted, namely:-
“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period April, 2023, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the state of Manipur, shall be extended till the thirty- first day of May, 2023.”.
2. This notification shall be deemed to have come into force with effect from the 11th day of May, 2023.