Notification No.13/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

Important Keyword: F. No. CBIC-20006/10/2023-GST, Notification No. 13/2023–Central Tax, Section 39(6) CGST Act 2017, Section 168 CGST Act 2017, Rule 66 CGST Rules 2017, Section 51 CGST Act 2017, Notification No. 20/2020 –Central Tax, Notification No. 26/2019 –Central Tax.

[F. No. CBIC-20006/10/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 24th May, 2023

Notification No.13/2023 – Central Tax

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R (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, 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 10^th day of May, 2023.

(Alok Kumar)
Director

Note: The principal notification No. 26/2019 –Central Tax, dated the 28^th June, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28^th June, 2019 and was last amended by notification No. 20/2020 –Central Tax, dated the 23^rd March, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 203(E), dated the 23^rd March, 2020.

Read More: Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur

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