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Notification No. 18/2023 – Central Tax: Extend GSTR-1 Date

by | Jan 16, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 18/2023 - Central Tax Extend GSTR-1 Date

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Important Keywords: Notification No. 18/2023 – Central Tax, Extend the due date, GSTR-1, Registered person, Principal place of business, Section 37(1) CGST, Section 168 CGST, Notification No. 83/2020 CT, Notification No. 14/2023 CT, Notification No. 18/2023 CT,

Words: 446; Read time: 2 minutes.

[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 17th July, 2023

Notification No. 18/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

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

2. This notification shall be deemed  to have come into  force  with effect from the 30th day of June, 2023.

(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. 14/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 448(E), dated the 19th June, 2023.

Frequently Asked Questions (FAQs)

  1. What is Notification No. 18/2023 – Central Tax about?

    Notification No. 18/2023 – Central Tax seeks to extend the due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in Manipur State.

  2. How does Notification No. 18/2023 – Central Tax affect the due date for GSTR-1?

    The notification extends the due date for filing GSTR-1 for April, May, and June 2023 for registered persons in Manipur, providing additional time to comply.

  3. Who qualifies as a registered person under Notification No. 18/2023 – Central Tax?

    A registered person is any entity or individual who is registered under the Goods and Services Tax (GST) regime and has a principal place of business in Manipur State.

  4. What sections of the CGST Act are relevant to Notification No. 18/2023 – Central Tax?

    Notification No. 18/2023 CT is pertinent to Section 37(1) CGST, which mandates the filing of GSTR-1, and Section 168 CGST, which allows for the extension of due dates.

  5. Why was the due date extended in Notification No. 18/2023 – Central Tax?

    The due date was extended to accommodate registered persons in Manipur, ensuring they have sufficient time to file GSTR-1 without penalties.

  6. What are the new due dates for filing GSTR-1 as per Notification No. 18/2023 – Central Tax?

    The new due dates for GSTR-1 filing for April, May, and June 2023 will be specified in the notification and should be checked for accuracy.

  7. Can registered persons in Manipur face penalties if they miss the extended due date under Notification No. 18/2023 – Central Tax?

    If registered persons fail to file GSTR-1 by the extended due dates specified in Notification No. 18/2023 CT, they may still be subject to penalties as outlined in the GST regulations.

  8. How can registered persons in Manipur ensure compliance with Notification No. 18/2023 – Central Tax?

    Registered persons should keep track of the extended due dates for GSTR-1 filing and ensure timely submission to avoid penalties under Section 37(1) CGST.

  9. Where can one find more information about Notification No. 18/2023 – Central Tax?

    Detailed information regarding Notification No. 18/2023 CT can be found on the official GST portal or through official government publications.

  10. What should registered persons do if they have questions about GSTR-1 filing after Notification No. 18/2023 – Central Tax?

    Registered persons should consult their tax advisors or contact the tax department for any queries regarding GSTR-1 filing in light of Notification No. 18/2023 CT.

The above content & below document is sourced from: https://taxinformation.cbic.gov.in/

Notification No. 18 2023 – Central Tax Extend GSTR-1 DateDownload

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