Notification No. 14/2023 – Central Tax: 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

Important Keyword: Section 37(1) CGST Act 2017, Section 168 CGST Tax Act 2017, F. No. CBIC-20006/10/2023-GST, Notification No. 83/2020 –Central Tax, Notification No.11/2023 –Central Tax, Notification No. 14/2023- 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 19^th June, 2023

Notification No. 14/2023 – 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 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 10^th 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 10^th November, 2020, namely: —

In the said notification, in the fourth proviso:-

• for the words, letter and figure ― tax period April, 2023‖ the words, letter and figure ― tax periods April 2023 and May 2023‖ shall be substituted;
• for the words, letters and figure ―thirty-first day of May, 2023‖, the words, letter and figure ―thirtieth day of June, 2023‖ shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31^st day of May, 2023.

(Alok Kumar)
Director

Note: The principal notification No. 83/2020 –Central Tax, dated the 10^th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10^th November, 2020 and was last amended by notification No. 11/2023 –Central Tax, dated the 24^th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 384(E), dated the 24^th May, 2023.

Read More: Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.

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