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Notification No. 41/2023 – Central Tax: GSTR-1 for Manipur.

by | Jan 12, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 41/2023 - Central Tax

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Important Keyword: F. No. CBIC-20006/10/2023-GST, Notification No. 41/2023- CENTRAL TAX, Section 37(1) CGST Act 2017, Section 168 CGST Act 2017, Notification No. 83/2020 – Central Tax, Notification No. 18/2023 –Central Tax.

Words: 989, Read time: 5 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 25th August, 2023

Notification No. 41/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 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, May 2023  and  June 2023‖, the  words, letter  and figure ―tax periods April 2023, May 2023, June 2023 and July 2023‖ shall be substituted;
  • for the words, letters and figure ―thirty-first day of July, 2023‖, the words, letter and figure ―twenty-fifth day of August, 2023‖ shall be substituted.

2. This notification shall be deemed  to have come into force  with effect from the 31st day of July, 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. 18/2023 –Central Tax, dated the 17th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 506(E), dated the 17th July, 2023.

Frequently Asked Questions

  1. What is Notification No. 41/2023 – Central Tax about?

    Notification No. 41/2023 – Central Tax seeks to extend the due date for furnishing FORM GSTR-1 for registered persons whose principal place of business (PPOB) is in Manipur for the months of April, May, June, and July 2023.

  2. Who is affected by Notification 41/2023 CT?

    Registered persons in Manipur with their principal place of business (PPOB) are affected by Notification 41/2023 CT, as it alters the due dates for filing FORM GSTR-1.

  3. What are the new due dates for furnishing FORM GSTR-1 as per Notification No. 41/2023?

    The new due dates for furnishing FORM GSTR-1 under Notification No. 41/2023 will be specified in the official communication but generally provide additional time beyond the original deadlines.

  4. How does Notification 41/2023 CT benefit registered persons in Manipur?

    Notification 41/2023 CT benefits registered persons in Manipur by granting them extra time to comply with their tax filing obligations, thereby easing their administrative burden during challenging periods.

  5. Can registered persons in other states benefit from Notification No. 41/2023 – Central Tax?

    No, Notification No. 41/2023 – Central Tax specifically applies to registered persons whose principal place of business (PPOB) is in Manipur and does not extend to registered persons in other states.

  6. What should registered persons do to comply with the extended due date under Notification 41/2023 CT?

    Registered persons should prepare their FORM GSTR-1 accurately and ensure it is submitted by the newly extended due date as per Notification 41/2023 CT for compliance.

  7. Is there any penalty for late filing if registered persons adhere to the new deadlines from Notification No. 41/2023?

    If registered persons file FORM GSTR-1 by the new deadlines set in Notification No. 41/2023, they will not incur any penalties for late filing.

  8. Where can registered persons find more information about Notification 41/2023 CT?

    Registered persons can find more information about Notification 41/2023 CT on the official GST portal or through announcements from the GST department.

  9. How will Notification No. 41/2023 – Central Tax impact the financial planning of registered persons?

    The extension of the due date for furnishing FORM GSTR-1 allows registered persons in Manipur to better manage their cash flow and financial planning by providing additional time to gather necessary documentation and resources.

  10. Are there any specific guidelines to follow while submitting FORM GSTR-1 under Notification 41/2023 CT?

    Yes, registered persons should follow standard guidelines for submitting FORM GSTR-1, ensuring all relevant information is accurate and complete, as detailed in the GST filing instructions, while adhering to the new deadlines outlined in Notification 41/2023 CT.

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

Notification No. 41 2023 – Central Tax GSTR-1 for Manipur.Download

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