Extension of Deadline for GSTR-1 Filing in Manipur

G.S.R (E) Notification: The Commissioner, under the proviso to sub-section (1) of section 37, with the authority of section 168 of the CGST Act, issues a notification (G.S.R (E)).

Amendment to Notification 83/2020 – Central Tax: Amendment applies to Notification No. 83/2020 – Central Tax, dated 10th November 2020.

Inclusion of a New Proviso: The amendment introduces a new proviso after the third proviso, specifically addressing the time limit for furnishing details of outward supplies in FORM GSTR-1.

Extended Time Limit for GSTR-1 Filing: For the tax period of April 2023, registered persons required to furnish returns under sub-section (1) of section 39, with a principal place of business in Manipur, get an extended deadline until the 31st day of May 2023.

Effective Date of Amendment: The amendment is deemed effective from the 11th day of May 2023, providing clarity on when the extended deadline comes into force.

Issued by Director Alok Kumar: The amendment is signed and issued by Director Alok Kumar, underlining the importance of adhering to the updated filing timeline.

Council Recommendations Considered: The extension aligns with the recommendations of the Council, showcasing collaborative efforts in facilitating compliance adjustments.