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Notification No. 44/2023 – Central Tax: GSTR-7 for Manipur.

by | Jan 11, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 44/2023 – Central Tax

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Important Keyword: Notification No. 44/2023 – Central Tax, Notification 44/2023 CT, GSTR 7, registered persons, principal place of business, F. No. CBIC-20006/10/2023-GST, Section 39(6) CGST, Section 168 CGST, Notification No. 26/2019 – Central Tax, Notification No. 21/2023 – Central Tax,

Words: 895; 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. 44/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-7 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 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:-

  • for the words, letter and figure “months of April 2023, May 2023 and June 2023” the words, letter and figure “months of 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. 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. 21/2023 –Central Tax, dated the 17th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 509(E), dated the 17th July, 2023.

Frequently Asked Questions

  1. What does Notification No. 44/2023 – Central Tax address?

    Notification No. 44/2023 – Central Tax addresses the extension of the due date for furnishing FORM GSTR-7 for the months of April, May, June, and July 2023 for registered persons.

  2. Who is affected by Notification 44/2023 CT?

    Registered persons whose principal place of business (PPOB) is in Manipur are affected by Notification 44/2023 CT.

  3. Why was there a need to extend the due date for FORM GSTR-7?

    The extension of the due date for FORM GSTR-7 was necessary to accommodate registered persons facing challenges in compliance due to various circumstances.

  4. What is FORM GSTR-7?

    FORM GSTR-7 is a return that needs to be filed by registered persons required to deduct tax at source under the Goods and Services Tax (GST) regime.

  5. How long has the due date been extended according to Notification No. 44/2023 – Central Tax?

    The specific duration of the extension for the due date as per Notification No. 44/2023 – Central Tax varies for each month, so it is essential to refer to the notification for precise dates.

  6. Who should file FORM GSTR-7?

    Registered persons who have deducted tax at source are required to file FORM GSTR-7 as per the provisions of the GST law.

  7. Are there any penalties for not filing FORM GSTR-7 on time, even with the extension?

    While the extension provides relief, registered persons should be aware that penalties may still apply if FORM GSTR-7 is not filed within the extended due date as specified in Notification 44/2023 CT.

  8. Where can I find more details about Notification No. 44/2023 – Central Tax?

    More details about Notification No. 44/2023 – Central Tax can be found on the official GST portal or through government publications regarding GST updates.

  9. How does the extension of the due date benefit registered persons in Manipur?

    The extension benefits registered persons in Manipur by providing additional time to prepare and file FORM GSTR-7, ensuring compliance and reducing the risk of penalties.

  10. What steps should registered persons take to comply with the extended due date in Notification 44/2023 CT?

    Registered persons should review the details in Notification 44/2023 CT, gather necessary documents, and ensure timely filing of FORM GSTR-7 before the new due date to remain compliant.

Read More: Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017.

Download Pdf: https://taxinformation.cbic.gov.in/

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