Important Keywords: Notification No.13/2023 – Central Tax, Extend the due date for furnishing FORM GSTR-7, Registered persons, Principal place of business, PPOB, Manipur, F. No. CBIC-20006/10/2023-GST, Notification No. 13/2023, Section 39(6) CGST, Section 168 CGST, Rule 66 CGST Rules, Section 51 CGST, Notification No. 20/2020 – Central Tax, Notification No. 26/2019 – Central Tax,
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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.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.
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 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.
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 13/2023 – Central Tax, and why is it important?
Notification No. 13/2023 – Central Tax was issued by the Central Board of Indirect Taxes and Customs (CBIC) to extend the due date for furnishing FORM GSTR-7 for April 2023. This extension applies only to registered persons in the State of Manipur due to disruptions in the region. The notification helps taxpayers avoid late fees and penalties while ensuring compliance with GST regulations.
Q2. Who is eligible for the GSTR-7 due date extension under Notification No. 13/2023?
This extension applies to registered taxpayers in Manipur who are liable to deduct TDS under GST. If your business is not registered in Manipur, this notification does not apply to you. You can check your principal place of business in your GST registration certificate on the GST portal.
Q3. What are the new extended due dates for GSTR-7 for April 2023?
Under Notification No. 13/2023 – Central Tax, the government has officially extended the GSTR-7 filing due date for April 2023. The exact new due date is available in the notification published on the CBIC website.
Q4. What is FORM GSTR-7, and why is it crucial for GST compliance?
FORM GSTR-7 is a monthly return filed by taxpayers who are required to deduct Tax Deducted at Source (TDS) under GST. It contains:
✅ Details of GST TDS deducted
✅ Liability to deposit deducted TDS to the government
✅ TDS certificate issuance details
Timely filing of GSTR-7 ensures seamless Input Tax Credit (ITC) claims for deductees and helps businesses stay GST compliant.
Q5. What happens if I don’t file GSTR-7 within the extended deadline?
Failure to submit GSTR-7 even after the extended due date may result in:
❌ Late filing penalties – ₹50 per day (₹20 for NIL returns)
❌ Interest on unpaid TDS amount – 18% per annum
❌ Restriction on issuing TDS certificates, affecting deductees’ ITC claims
❌ Possible notices from GST authorities
To avoid late fees and legal issues, ensure you file GSTR-7 on time under the extension granted by Notification No. 13/2023 – Central Tax.
Q6. How can I check if my GSTR-7 filing is affected by Notification No. 13/2023?
To verify if your GST 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. 13/2023 – Central Tax.
Q7. How do I file GSTR-7 under this extended deadline?
Filing GSTR-7 under the extended due date is simple:
1️⃣ Log in to the GST portal
2️⃣ Go to Returns Dashboard
3️⃣ Select the tax period (April 2023)
4️⃣ Enter TDS details, deductee GSTIN, and deposit details
5️⃣ Submit & file using DSC or EVC
By filing within the extended deadline, you avoid late fees and penalties under Notification No. 13/2023 – Central Tax.
Q8. What documents do I need to file GSTR-7 under this notification?
To ensure smooth filing under Notification No. 13/2023 – Central Tax, keep these documents ready:
✅ TDS deduction records for April 2023
✅ Details of deductees (GSTIN of suppliers from whom TDS was deducted)
✅ Challan for payment of TDS deducted
✅ TDS certificate issuance details (if applicable)
Having these documents ensures accurate and hassle-free GST compliance.
Q9. How does Notification No. 13/2023 benefit businesses in Manipur?
This notification provides major relief to businesses and government entities in Manipur by:
✔️ Avoiding late fees and penalties for delayed GSTR-7 filing
✔️ Allowing businesses more time to reconcile and report GST TDS deductions
✔️ Ensuring suppliers (deductees) can claim ITC without delay
✔️ Reducing compliance pressure caused by regional disruptions
This extension helps businesses stay compliant without financial or legal burdens.
Q10. Where can I find the official Notification No. 13/2023 – Central Tax?
The official notification can be accessed on the CBIC website under the GST Notifications section. You can also check the GST portal for updates regarding extended due dates.
More Information: https://taxinformation.cbic.gov.in/
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