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Notification No. 21/2023-Central Tax: Extend GSTR-7 Date

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

Notification No. 21/2023-Central Tax Extend GSTR-7 Date

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Important Keywords: Notification No. 21/2023-Central Tax, Extend the due date for FORM GSTR-7, Registered person, Principal place of business, F.No. CBIC-20006/10/2023-GST, section 39(6) CGST, Section 168 CGST, Notification No. 26/2019 CT, notification No. 16/2023 CT,

Words: 387; Read time: 2 minutes.

[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 17th July, 2023

Notification No. 21/2023-Central Tax: Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 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), 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:-
(i) for the words, letter and figure “months of April 2023 and May 2023” the words, letter and figure “months of April 2023, May 2023 and June 2023” shall be substituted;
(ii) 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.

[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. 16/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 450(E), dated the 19th June, 2023.

    Frequently Asked Questions (FAQs)

    1. What is Notification No. 21/2023-Central Tax?

      Notification No. 21/2023-Central Tax is a directive issued by the government to extend the due date for furnishing FORM GSTR-7 for registered persons whose principal place of business is in Manipur State.

    2. How does Notification No. 21/2023-Central Tax affect registered persons in Manipur?

      Registered persons in Manipur benefit from an extended due date for submitting FORM GSTR-7, alleviating the pressure of meeting tax compliance deadlines during specific months.

    3. Which months are covered by the extension in Notification No. 21/2023-Central Tax?

      The extension in Notification No. 21/2023-Central Tax specifically applies to FORM GSTR-7 for the months of April, May, and June 2023.

    4. What is FORM GSTR-7?

      FORM GSTR-7 is a tax return that registered persons must file to report the details of tax deducted at source (TDS) under GST.

    5. Which section of the CGST Act does Notification No. 21/2023-Central Tax reference for extending the due date?

      Notification No. 21/2023-Central Tax references section 39(6) of the CGST Act, which pertains to the filing of returns by registered persons.

    6. What provisions under the CGST Act support the extension of due dates?

      Section 168 of the CGST Act provides the authority for the government to issue notifications, such as Notification No. 21/2023-Central Tax, to extend deadlines for compliance.

    7. How does Notification No. 21/2023-Central Tax relate to Notification No. 26/2019 CT?

      Notification No. 21/2023-Central Tax builds on provisions established in Notification No. 26/2019 CT, which also addresses compliance timelines for registered persons under specific circumstances.

    8. Why is it important for registered persons to be aware of this extension?

      It is crucial for registered persons to know about this extension to ensure timely compliance with tax obligations without incurring penalties due to late filing.

    9. What actions should registered persons in Manipur take following this notification?

      Registered persons in Manipur should update their filing schedules according to the new extended due dates for FORM GSTR-7 as specified in Notification No. 21/2023-Central Tax.

    10. Where can I find more information about Notification No. 21/2023-Central Tax?

      More information about Notification No. 21/2023-Central Tax is available on the official GST portal and government websites dedicated to tax compliance.

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

    Notification No. 21 2023-Central Tax Extend GSTR-7 DateDownload

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