Important Keyword: Notification No. 14/2023 – Central Tax, Extend the due date, FORM GSTR-1, Registered Persons, Principal Place of Business, Section 37(1) CGST Act 2017, Section 168 CGST Tax Act 2017, F. No. CBIC-20006/10/2023-GST, Notification No. 83/2020 CT, Notification No.11/2023 CT, Notification No. 14/2023 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 19th June, 2023
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
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, 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 31st 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. 11/2023 –Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 384(E), dated the 24th May, 2023.
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 14/2023 – Central Tax, and why is it important?
Notification No. 14/2023 – 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 and May 2023. This extension applies exclusively to GST-registered taxpayers in the State of Manipur due to disruptions in the region. This notification is crucial as it prevents penalties for late filing and ensures businesses can comply without unnecessary stress.
Q2. Who is eligible for the GSTR-1 due date extension under Notification No. 14/2023?
The extension applies only to taxpayers whose principal place of business is in Manipur. If your business is registered outside Manipur, this notification does not apply to you. To check eligibility, verify your GST registration certificate on the GST portal.
Q3. What are the new extended due dates for GSTR-1 for April and May 2023?
As per Notification No. 14/2023 – Central Tax, the government has officially extended the GSTR-1 filing due date for April and May 2023. The exact new due dates are available in the official notification on the CBIC website.
Q4. What is FORM GSTR-1, and why is it crucial for GST compliance?
FORM GSTR-1 is a mandatory monthly or quarterly return that registered businesses must file under GST. It reports:
✅ Details of outward supplies (sales invoices issued to customers)
✅ GST liability on sales made
✅ Adjustments for debit/credit notes issued
Failure to file GSTR-1 on time can lead to penalties, late fees, and blockage of Input Tax Credit (ITC) for buyers. This notification prevents such issues for Manipur-based businesses.
Q5. What happens if I don’t file GSTR-1 within the extended deadline?
If you fail to file GSTR-1 even after the extended deadline, you may face:
❌ Late filing penalties – ₹50 per day (₹20 for NIL returns)
❌ Inability to file GSTR-3B, affecting GST compliance
❌ Restriction on buyers claiming ITC, impacting business relationships
❌ Risk of notices from GST authorities
To avoid penalties and compliance risks, ensure you file GSTR-1 on time under the extension granted by Notification No. 14/2023 – Central Tax.
Q6. How can I check if my GSTR-1 filing is affected by Notification No. 14/2023?
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/May 2023)
4️⃣ If the due date is auto-extended in your dashboard, you qualify under Notification No. 14/2023 – Central Tax.
Q7. How do I file GSTR-1 under this extended deadline?
Filing GSTR-1 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/May 2023)
4️⃣ Enter invoice-wise sales details
5️⃣ Submit & file using DSC or EVC
By filing within the extended deadline, you avoid late fees and penalties under Notification No. 14/2023 – Central Tax.
Q8. What documents do I need to file GSTR-1 under this notification?
To ensure smooth filing under Notification No. 14/2023 – Central Tax, keep these documents ready:
✅ Sales invoices for April & May 2023
✅ Credit/Debit notes issued
✅ GSTIN details of buyers (for B2B sales)
✅ HSN code summary (if applicable)
Having these documents ensures accurate and timely GST filing.
Q9. How does Notification No. 14/2023 benefit businesses in Manipur?
This notification provides major relief to businesses in Manipur by:
✔️ Preventing unnecessary late fees for delayed GSTR-1 filing
✔️ Ensuring businesses maintain GST compliance despite disruptions
✔️ Avoiding ITC issues for buyers by ensuring timely invoice reporting
✔️ Giving businesses more time to reconcile sales data and file accurately
For businesses struggling with GST compliance, this extension is a crucial relief measure!
Q10. Where can I find the official Notification No. 14/2023 – 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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