Important Keyword: F. No. CBIC-20006/10/2023-GST, Notification No. 16/2023–Central Tax, Section 39(6) CGST Act 2017, Section 168 CGST Act 2017, Notification No. 26/2019 –Central Tax, Notification No. 13/2023 –Central Tax.
Words: 384; Read time: 2 minutes.
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
Notification No. 16/2023 – Central Tax: 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.
New Delhi, the 19th June, 2023
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, in the fifth proviso:-
- for the words, letter and figure “ month of April, 2023” the words, letter and figure “ months of 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. 26/2019 –Central Tax, dated the 28thJune, 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. 13/2023 –Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 386(E), dated the 24th May, 2023.
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 16/2023 – Central Tax about?
This notification extends the due date for filing FORM GSTR-7 for the months of April and May 2023 for registered taxpayers whose principal place of business is in the State of Manipur.
Q2. What is FORM GSTR-7?
FORM GSTR-7 is a monthly return filed by persons liable to deduct TDS (Tax Deducted at Source) under GST provisions as per Section 51 of the CGST Act, 2017.
Q3. Who is required to file FORM GSTR-7?
Entities like:
Government departments
Local authorities
Public sector undertakings
Other specified persons deducting TDS under GST
Q4. What is the extended due date under this notification?
The due date for April 2023 and May 2023 GSTR-7 filings for Manipur-based taxpayers has been extended, but the specific extended dates are mentioned in the official notification.
Q5. Why was this extension granted?
Due to disruptions in the State of Manipur, taxpayers faced difficulties in complying with GST return filing timelines, leading to this relaxation.
Q6. Does this extension apply to other states?
No, the extension applies only to taxpayers whose principal place of business is in Manipur.
Q7. Will there be any late fees or penalties for delayed filing under this extension?
No, as long as GSTR-7 is filed within the extended deadline, no late fees or penalties will be charged.
Q8. How can I check if my business location qualifies for this extension?
You can verify the principal place of business mentioned in your GST registration certificate on the GST portal.
Q9. How can I file FORM GSTR-7?
FORM GSTR-7 can be filed online through the GST portal using the following steps:
1. Log in to the GST portal
2. Navigate to the Returns Dashboard
3. Select the return period (April/May 2023)
4. Fill in TDS details
5. Submit and file with DSC or EVC
Q10. Where can I access the official notification?
The notification is available on the CBIC website (cbic.gov.in) under GST Notifications.
Download Pdf: https://taxinformation.cbic.gov.in/
