GST Filing Relaxation: April and May 2023

Proviso Amendment by G.S.R (E): The Commissioner, empowered 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), introduces a crucial amendment.

Modification of Notification No. 83/2020 – Central Tax: The focus is on the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated 10th November 2020, previously published in the Gazette of India.

Incorporation of May 2023: Notable change involves substituting "tax period April, 2023" with "tax periods April 2023 and May 2023," broadening the scope for businesses to manage compliance effectively.

Extended Filing Deadline: The original deadline of the "thirty-first day of May, 2023" is replaced with the "thirtieth day of June, 2023," extending the time frame for filing GST returns.

Retroactive Enforcement: The amended notification is considered effective from the 31st day of May, 2023, ensuring seamless compliance transitions with retroactive implications.

Directive Issued by Alok Kumar: Director Alok Kumar issues the directive, underscoring the importance of aligning business processes with the updated filing deadlines.

Grace Period Leverage: Businesses are encouraged to leverage this extended grace period to ensure accurate and timely GST return submissions.