Important Keyword: Notification No. 11/2023 – Central Tax, Extend the due date, FORM GSTR-1, Registered persons, Principal place of business, PPOB, Manipur, F. No. CBIC- 20006/10/2023-GST, Notification No. 11/2023 CT, Section 37(1) CGST, Section 168 CGST, Notification No. 83/2020 CT, Notification No. 25/2022 CT,
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Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 24th May, 2023
Notification No. 11/2023 – Central Tax: 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 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.
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 11/2023 – Central Tax, and why is it important?
Notification No. 11/2023 – Central Tax was issued by the Central Board of Indirect Taxes and Customs (CBIC) to extend the due date for filing FORM GSTR-1 for April 2023. This extension applies exclusively to registered taxpayers in the State of Manipur due to regional disruptions. It helps businesses avoid penalties and late fees while ensuring compliance with GST regulations.
Q2. Who is eligible for the GSTR-1 due date extension under Notification No. 11/2023?
The GSTR-1 due date extension is only for registered persons in Manipur. If your business is registered in another state, this notification does not apply to you. You can verify your principal place of business on your GST registration certificate via the GST portal.
Q3. What is the new extended due date for GSTR-1 for April 2023?
Under Notification No. 11/2023 – Central Tax, the government has officially extended the GSTR-1 filing due date for April 2023. The exact new deadline can be found in the official notification on the CBIC website.
Q4. What is FORM GSTR-1, and why is it important?
FORM GSTR-1 is a mandatory GST return filed by registered taxpayers to report their outward supplies (sales). It includes:
✅ Invoice-wise details of sales (B2B, B2C, and exports)
✅ GST liability on sales transactions
✅ Credit/debit notes issued during the month
Filing GSTR-1 on time ensures accurate tax reconciliation and prevents issues with Input Tax Credit (ITC) claims for buyers.
Q5. What happens if I fail to file GSTR-1 within the extended deadline?
If you miss the extended due date, you may face:
❌ Late filing penalties – ₹50 per day (₹20 for NIL returns)
❌ Restriction on filing GSTR-3B, leading to GST compliance issues
❌ ITC blockage for buyers, causing potential business disputes
❌ Risk of receiving GST notices from tax authorities
To avoid penalties, file your GSTR-1 before the new due date under Notification No. 11/2023 – Central Tax.
Q6. How can I check if my GSTR-1 filing is affected by Notification No. 11/2023?
To confirm if your GST return filing is covered under this notification:
1️⃣ Log in to the GST portal (gst.gov.in)
2️⃣ Go to ‘Services’ → ‘Returns Dashboard’
3️⃣ Select the return period (April 2023)
4️⃣ If the due date is extended in your dashboard, you qualify under Notification No. 11/2023 – Central Tax.
Q7. How do I file GSTR-1 under the extended deadline?
To file GSTR-1 within the extended timeline:
1️⃣ Log in to the GST portal
2️⃣ Go to the Returns Dashboard
3️⃣ Select the tax period (April 2023)
4️⃣ Enter invoice-wise sales details
5️⃣ Submit & file using DSC or EVC
Filing on time under Notification No. 11/2023 – Central Tax prevents late fees and compliance risks.
Q8. What documents do I need to file GSTR-1 under this notification?
To ensure smooth filing under Notification No. 11/2023 – Central Tax, keep these documents ready:
✅ Invoices for outward supplies (sales) for April 2023
✅ Credit/debit note details (if applicable)
✅ HSN-wise summary of goods/services sold
✅ GSTIN details of buyers (for B2B sales)
Proper documentation ensures error-free GST filing and prevents future notices.
Q9. How does Notification No. 11/2023 benefit businesses in Manipur?
This notification provides significant relief to businesses in Manipur by:
✔️ Avoiding late filing penalties for GSTR-1
✔️ Giving businesses more time to reconcile and report sales invoices
✔️ Preventing disruption in ITC claims for buyers
✔️ Ensuring GST compliance without additional financial burden
This extension helps businesses file accurately while avoiding unnecessary fines.
Q10. Where can I find the official Notification No. 11/2023 – Central Tax?
The official notification is available on the CBIC website under the GST Notifications section. You can also check for updates on the GST portal.
More Information: https://taxinformation.cbic.gov.in/
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