Home› India› Ministry of Finance› NOTIFICATION MANIPUR...
Date: 19-Jun-2023 Category: Extra Ordinary State: Union Government Country: India

NOTIFICATION MANIPUR

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

Extension of Due Dates for GST Returns

  • Notifications 14/2023, 15/2023 and 16/2023 extend the due dates for filing certain GST returns for the tax periods of April 2023 and May 2023.
  • The due date has been extended from May 31, 2023, to June 30, 2023.

Amendment to Notification 83/2020-Central Tax (Notification 14/2023)

  • Notification 14/2023 amends Notification 83/2020-Central Tax, dated November 10, 2020.
  • The amendment substitutes 'tax period April 2023' with 'tax periods April 2023 and May 2023' in the fourth proviso.
  • It also replaces 'thirty-first day of May, 2023' with 'thirtieth day of June, 2023'.

Amendment to Notification 12/2023-Central Tax (Notification 15/2023)

  • Notification 15/2023 amends Notification 12/2023-Central Tax, dated May 24, 2023.
  • The amendment substitutes 'month of April, 2023' with 'months of April, 2023 and May, 2023'.
  • It also replaces 'thirty-first day of May, 2023' with 'thirtieth day of June, 2023'.

Amendment to Notification 26/2019-Central Tax (Notification 16/2023)

  • Notification 16/2023 amends Notification 26/2019-Central Tax, dated June 28, 2019.
  • The amendment substitutes 'month of April, 2023' with 'months of April 2023 and May 2023' in the fifth proviso of the first paragraph.
  • It also replaces 'thirty-first day of May, 2023' with 'thirtieth day of June, 2023'.

Impact Analysis

Taxpayers

  • This provides additional time for compliance and reduces the potential for late filing penalties.

Businesses

  • Ensure timely filing within the extended deadline to avoid any interest or late fee implications.

Government

  • This may lead to increased compliance rates and reduced burden on the tax administration system.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for these notifications, under the Department of Revenue, Ministry of Finance, Government of India. Commissioner: The Commissioner, empowered under Section 37 and 39 of the Central Goods and Services Tax Act, 2017, to make these amendments based on the recommendations of the Council. Central Goods and Services Tax Act, 2017: The governing law under which these notifications are issued, specifically referencing Sections 37, 39 and 168. Notification No. 83/2020 – Central Tax: The original notification dated November 10, 2020, which is amended by Notification 14/2023. Notification No. 12/2023 – Central Tax: The original notification dated May 24, 2023, which is amended by Notification 15/2023. Notification No. 26/2019 – Central Tax: The original notification dated June 28, 2019, which is amended by Notification 16/2023.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-19062023-246657 xxxGIDHxxx CG-DL-E-19062023-246657 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 361] नई ददल्ली, सोमिार, िनू 19, 2023/ज्य ष्े ि 29, 1945 No. 361] NEW DELHI, MONDAY, JUNE 19, 2023/JYAISHTHA 29, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अजधसचू ना नई ददल्ली, 19 िून, 2023 स.ं 14/2023 - केंद्रीय कर सा.का.जन. 448(अ).—आयुक्त, केन्द्द्रीय माल और सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 168 के साथ पठित धारा 37 की उप-धारा (1) के परंतुक द्वारा प्रदत्त िजक्तयों का प्रयोग करते हुए, पठरषद की जसफाठरिों पर, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 83/2020-केंद्रीय कर, ददनांक 10 निंबर 2020, जिसे सा.का.जन. 699 (अ), ददनांक 10 निम्बर, 2020 द्वारा भारत के रािपत्र, असाधारण म ें प्रकाजित दकया गया था, में जनम्नजलजखत और संिोधन करती ह,ै अथाडत:्- उक्त अजधसूचना म,ें चौथे परंतकु म,ें – (i) िब्दों, अक्षरों और अंक, "अप्रैल 2023 की कर अिजध" के स्ट्थान पर, िब्दों, अक्षरों और अकं ों, "अप्रैल 2023 और मई, 2023 की कर अिजध” को प्रजतस्ट्थाजपत दकया िाएगा; (ii) िब्दों, अक्षरों और अंक, "मई, 2023 माह के इकतीसिें ददन" के स्ट्थान पर, िब्दों, अक्षरों और अंक, "िून, 2023 माह के तीसिें ददन” को प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 31 मई, 2023 से प्रभािी मानी िाएगी। [फा. स.ं सीबीआईसी-20006/10/2023-िीएसटी] आलोक कुमार, जनदेिक 3889 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ठटप्पण : मूल अजधसूचना सं. 83/2020-केंद्रीय कर, तारीख 10 निंबर, 2020, भारत के रािपत्र, असाधारण में सा.का.जन. 699(अ), तारीख 10 निंबर, 2020 द्वारा प्रकाजित की गई थी और अंजतम संिोधन अजधसूचना सं. 11/2023- केंद्रीय कर, तारीख 24 मई, 2023, िो भारत के रािपत्र, असाधारण, में सा.का.जन. 384(अ) तारीख 24 मई, 2023 द्वारा संिोजधत की गई थी। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 19th June, 2023 No. 14/2023- CENTRAL TAX G.S.R. 448(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 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, namely: — In the said notification, in the fourth proviso:- (i) for the words, letter and figure ― tax period April, 2023‖ the words, letter and figure ― tax periods April 2023 and May 2023‖ shall be substituted; (ii) for the words, letters and figure ―thirty-first day of May, 2023‖, the words, letter and figure ―thirtieth day of June, 2023‖ shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2023. [F. No. CBIC-20006/10/2023-GST] ALOK KUMAR, Director Note : The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notification No. 11/2023 –Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 384(E), dated the 24th May, 2023. अजधसचू ना नई ददल्ली, 19 िून,2023 स.ं 15/2023-केंद्रीय कर सा.का.जन. 449(अ).—आयक्तु , केन्द्द्रीय माल और सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 39 की उप-धारा (6) द्वारा प्रदत्त िजक्तयों का प्रयोग करत े हुए, पठरषद की जसफाठरिों पर, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 12/2023-केंद्रीय कर, ददनांक 24 मई, 2023, जिसे सा.का.जन. 385 (अ), ददनांक 24 मई, 2023 द्वारा भारत के रािपत्र, असाधारण म ेंप्रकाजित दकया गया था, में जनम्नजलजखत संिोधन करती ह,ै अथाडत्:- (i) िब्दों, अक्षरों और अंक, "माह अप्रैल, 2023" के स्ट्थान पर, िब्दों, अक्षरों और अंकों, "माह अप्रलै 2023 और माह मई, 2023” को प्रजतस्ट्थाजपत दकया िाएगा। (ii) िब्दों, अक्षरों और अंक, "मई, 2023 के इकतीसिें ददन" के स्ट्थान पर, िब्दों, अक्षरों और अंक, " िून, 2023 के तीसि ें ददन” को प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 31 मई, 2023 से प्रभािी मानी िाएगी। [फा. स.ं सीबीआईसी-20006/10/2023-िीएसटी] आलोक कुमार, जनदेिक[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 ठटप्पण : मूल अजधसूचना सं. 12/2023-केंद्रीय कर, तारीख 24 मई, 2023, भारत के रािपत्र, असाधारण में सा.का.जन. 385(अ), तारीख 24 मई, 2023 द्वारा प्रकाजित की गई थी। NOTIFICATION New Delhi, the 19th June, 2023 No. 15/2023 –CENTRAL TAX G.S.R. 449(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated the 24th May, 2023, namely: — (i) for the words, letter and figure ― month of April, 2023‖ the words, letter and figure ― months of April, 2023 and May, 2023‖ shall be substituted; (ii) for the words, letters and figure ―thirty-first day of May, 2023‖, the words, letter and figure ―thirtieth day of June, 2023‖ shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2023. [F. No. CBIC-20006/10/2023-GST] ALOK KUMAR, Director Note : The principal notification No. 12/2023 –Central Tax, dated the 24th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24th May, 2023. अजधसचू ना नई ददल्ली, 19 िून, 2023 स.ं 16/2023-केंद्रीय कर सा.का.जन. 450(अ).—आयुक्त, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) (जिसे इस अजधसूचना म ें इसके पश्चात ् उक्त अजधजनयम कहा गया ह)ै की धारा 168 के साथ पठित धारा 39 की उपधारा (6) द्वारा प्रदत्त िजक्तयों का प्रयोग करत े हुए, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं. 26/2019-केंद्रीय कर, तारीख 28 िून, 2019, िो भारत के रािपत्र, असाधारण, भाग 2, खंड 3, उपखंड (i) में सा.का.जन. सं. 452(अ), तारीख 28 िून, 2019 द्वारा प्रकाजित की गई थी, में जनम्नजलजखत और संिोधन करता ह,ै अथाडत् :-- उक्त अजधसूचना के, पहले परै ा म,ें पांचिें परंतुक में:– (i) िब्दों, अक्षरों और अंक, "माह अप्रलै , 2023" के स्ट्थान पर, िब्दों, अक्षरों और अंकों, "माह अप्रलै 2023 और माह मई, 2023” को प्रजतस्ट्थाजपत दकया िाएगा। (ii) िब्दों, अक्षरों और अंक, "मई, 2023 के इकतीसिें ददन" के स्ट्थान पर, िब्दों, अक्षरों और अंक, "िून, 2023 के तीसिें ददन” को प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 31 मई, 2023 से प्रभािी मानी िाएगी। [फा. स.ं सीबीआईसी-20006/10/2023-िीएसटी] आलोक कुमार, जनदेिक ठटप्पण : मूल अजधसूचना सं. 26/2019-केंद्रीय कर, तारीख 28 िून, 2019, भारत के रािपत्र, असाधारण में सा.का.जन. 452(अ), तारीख 28 िनू , 2019 द्वारा प्रकाजित की गई थी और अंजतम संिोधन अजधसूचना सं. 13/2023- केंद्रीय कर, तारीख 24 मई, 2023, िो भारत के रािपत्र, असाधारण, में सा.का.जन. 386(अ) तारीख 24 मई, 2023 द्वारा संिोजधत की गई थी ।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 19th June, 2023 No. 16/2023–CENTRAL TAX G.S.R. 450(E).—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) (hereafter in this notification referred to as the said Act), 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, namely:– In the said notification, in the first paragraph, in the fifth proviso:- (i) for the words, letter and figure ― month of April, 2023‖ the words, letter and figure ― months of April 2023 and May 2023‖ shall be substituted; (ii) for the words, letters and figure ―thirty-first day of May, 2023‖, the words, letter and figure ―thirtieth day of June, 2023‖ shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2023. [F. No. CBIC-20006/10/2023-GST] ALOK KUMAR, Director Note : 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. 13/2023 –Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 386(E), dated the 24th May, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Continue your research

Related Documents from Ministry of Finance