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Date: 24-May-2023 Category: Extra Ordinary State: Union Government Country: India

Notifications to extend the due date for furnishing FORM GSTR1, GSTR3B and GSTR7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Extension of GST Return Filing Deadlines for Manipur

  • The notifications extend the deadlines for filing GST returns for registered persons whose principal place of business is in the State of Manipur.
  • These extensions are provided due to the situation in Manipur, offering relief to businesses in the region.

Key Changes

  • Notification 11/2023 extends the deadline for furnishing details of outward supplies in FORM GSTR-1 for the tax period of April 2023 until May 31, 2023, for registered persons in Manipur required to furnish returns under sub-section (1) of section 39 of the Central Goods and Services Tax Act, 2017.
  • Notification 12/2023 extends the due date for furnishing the return in FORM GSTR-3B for the month of April 2023 until May 31, 2023, for registered persons in Manipur required to furnish returns under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
  • Notification 13/2023 extends the deadline for furnishing FORM GSTR-7 (TDS return) for the month of April 2023 until May 31, 2023, for registered persons in Manipur required to deduct tax at source under section 51 of the Central Goods and Services Tax Act, 2017.

Impact Analysis

Impact on Businesses in Manipur

  • Reduces the burden of compliance during a period of disruption or difficulty.

Impact on Tax Administration

  • May lead to a temporary reduction in GST revenue collection from Manipur for the month of April 2023.

Suggested Action Items for Businesses in Manipur

  • Communicate the changes to relevant stakeholders, including tax consultants and internal finance teams.

Suggested Action Items for Tax Authorities

  • Monitor the filing rates to ensure compliance within the extended period.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The entity responsible for issuing the notifications related to GST. State of Manipur: The state for which the GST return filing deadlines have been extended. Central Goods and Services Tax Act, 2017: The primary legislation governing GST in India. FORM GSTR-1: Form for furnishing details of outward supplies. FORM GSTR-3B: Form for furnishing summary of outward supplies and input tax credit. FORM GSTR-7: Form for filing return for tax deducted at source (TDS). Notification No. 83/2020 – Central Tax: The original notification which is being amended by Notification No. 11/2023. Notification No. 26/2019 – Central Tax: The original notification which is being amended by Notification No. 13/2023.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-24052023-246042 xxxGIDHxxx CG-DL-E-24052023-246042 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.ं 312] नई ददल्ली, बुधिार, मई 24, 2023/ज्य ष्े ि 3, 1945 No. 312] NEW DELHI, WEDNESDAY, MAY 24, 2023/JYAISHTHA 3, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अजधसचू ना नई ददल्ली, 24 मई, 2023 स.ं 11/2023 - केंद्रीय कर सा.का.जन. 384(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, 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, म ें जनम्नजलजखत और संिोधन करती ह,ै अथाडत:्- उक्त अजधसूचना म,ें तीसरे परंतकु के बाद, जनम्न परंतुक को अंत:स्ट्थाजपत दकया िाएगा, अथाडत ्– “परंत ुयह भी दक ऐसे रजिस्ट्रीकृत व्यजक्तयों, िो दक उक्त अजधजनयम की धारा 39 की उपधारा (1) के अधीन जििरणी प्रस्ट्तुत करने के जलय े उत्तरदायी ह,ैं जिनके कारोबार का मूल स्ट्थान मजणपुर राज्य म ें ह,ै के जलए माह अप्रैल 2023 की कर अिजध के जलए उक्त जनयमों के प्ररूप िीएसटीआर-1 म ें िािक आपूर्तत के ब्यौरों को प्रस्ट्तुत करने की समय सीमा को मई, 2023 माह के इकतीसिें ददन तक बढाया िाता ह।ै ” 2. यह अजधसूचना 11 मई, 2023 स े प्रभािी मानी िाएगी। [फा. स.ं सीबीआईसी-20006/10/2023-िीएसटी] आलोक कुमार, जनदेिक 3294 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ठटप्पण : मूल अजधसूचना स.ं 83/2020-केंद्रीय कर, तारीख 10 निंबर, 2020, भारत के रािपत्र, असाधारण म ें सा.का.जन. 699(अ), तारीख 10 निंबर, 2020 द्वारा प्रकाजित की गई थी और अंजतम संिोधन अजधसूचना स.ं 25/2022-केंद्रीय कर, तारीख 13 ददसंबर, 2022, िो भारत के रािपत्र, असाधारण, म ें सा.का.जन. 877(अ) तारीख 13 ददसंबर, 2022 द्वारा संिोजधत की गई थी । MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 24th May, 2023 No. 11/2023- Central Tax G.S.R. 384(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, 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. [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. 25/2022 –Central Tax, dated the 13th December, 2022, published in the Gazette of India, Extraordinary vide number G.S.R. 877(E), dated the 13th December, 2022. अजधसचू ना नई ददल्ली, 24 मई, 2023 स.ं 12/2023 - केंद्रीय कर सा.का.जन. 385(अ).— केन्द्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 39 की उप- धारा (6) के द्वारा प्रद्त्त्त िजक्तयों का प्रयोग करत े हुए, आयक्तु , पठरषद की जसफ़ाठरिों पर, धारा 39 की उप-धारा (1) के साथ पठित केन्द्द्रीय माल और सेिा कर जनयम, 2017 के जनयम 61 के उपजनयम (1) के खडं (i) के तहत जििरणी प्रस्ट्ततु करने िाले पंिीकृत व्यजक्तयों, जिनके कारोबार का मूल स्ट्थान मजणपुर राज्य म ें ह,ै के जलए माह अप्रैल, 2023 की प्ररूप िीएसटीआर-3ख म ें जििरणी प्रस्ट्तुत करन े की जनयत तारीख को मई, 2023 के इकतीसिें ददन तक जिस्ट्ताठरत करत े ह।ैं 2. यह अजधसूचना 20 मई, 2023 स े प्रभािी मानी िाएगी। [फा. स.ं सीबीआईसी-20006/10/2023-िीएसटी] आलोक कुमार, जनदेिक[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 NOTIFICATION New Delhi, the 24th May, 2023 No. 12/2023- Central Tax G.S.R. 385(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 extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2023 till the thirty-first day of May, 2023, for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. 2. This notification shall be deemed to have come into force with effect from the 20th day of May, 2023. [F. No. CBIC- 20006/10/2023-GST] ALOK KUMAR, Director अजधसचू ना नई ददल्ली, 24 मई, 2023 स.ं 13/2023 - केंद्रीय कर सा.का.जन. 386(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, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 26/2019-केंद्रीय कर, तारीख 28 िून, 2019, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखडं (i) म ें सा.का.जन. स.ं 452(अ), तारीख 28 िून, 2019 द्वारा प्रकाजित की गई थी, म ें जनम्नजलजखत और संिोधन करता ह,ै अथाडत् :-- उक्त अजधसूचना के, पहले परै ा म,ें चौथे परंतुक के बाद, जनम्न परंतुक को अंत:स्ट्थाजपत दकया िाएगा, अथातड ् :-- “परंत ु यह भी दक ऐसे रजिस्ट्रीकृत व्यजक्तयों की दिा म,ें जिनका कारोबार का मूल स्ट्थान मजणपुर राज्य म ें ह,ै जिनस े उक्त अजधजनयम की धारा 51 के उपबंधों के अधीन केंद्रीय माल और सेिा कर जनयम, 2017 के जनयम 66 के साथ पठित उक्त अजधजनयम की धारा 39 की उपधारा (3) के अधीन प्ररूप िीएसटीआर-7 म ें स्रोत पर कर कटौती की अपेक्षा ह,ै माह अप्रैल, 2023 के जलए जििरणी इलैक्ट्राजनकी रूप स े सामान्द्य पोटडल के माध्यम स े 31 मई, 2023 को या उससे पूिड प्रस्ट्ततु की िाएगी ।”। 2. यह अजधसूचना 10 मई, 2023 स े प्रभािी मानी िाएगी। [फा. स.ं सीबीआईसी-20006/10/2023-िीएसटी] आलोक कुमार, जनदेिक ठटप्पण : मूल अजधसूचना स.ं 26/2019-केंद्रीय कर, तारीख 28 िून, 2019, भारत के रािपत्र, असाधारण म ें सा.का.जन. 452(अ), तारीख 28 िून, 2019 द्वारा प्रकाजित की गई थी और अंजतम संिोधन अजधसूचना स.ं 20/2020-केंद्रीय कर, तारीख 23 माच,ड 2020, िो भारत के रािपत्र, असाधारण, म ें सा.का.जन. 203(अ) तारीख 23 माच,ड 2020 द्वारा संिोजधत की गई थी । NOTIFICATION New Delhi, the 24th May, 2023 No. 13/2023- Central Tax G.S.R. 386(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:–4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] In the said notification, in the first paragraph, after the fourth proviso, the following proviso shall be inserted, namely: – ―Provided also that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub- section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the month of April, 2023, whose principal place of business is in the State of Manipur, shall be furnished electronically through the common portal, on or before the thirty-first day of May, 2023.‖. 2. This notification shall be deemed to have come into force with effect from the 10th 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 28th June, 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. 20/2020 –Central Tax, dated the 23rd March, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 203(E), dated the 23rd March, 2020. 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.

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