GST Filing Relief for Manipur Businesses

Amendment by G.S.R (E): The Commissioner, exercising powers under sub-section (6) of section 39 along with section 168 of the Central Goods and Services Tax Act, 2017, introduces a significant amendment.

Focus on Notification No. 26/2019 –Central Tax: The amendment targets the notification issued by the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2019 –Central Tax, dated 28th June 2019, previously published in the Gazette of India.

Insertion of a New Proviso: Following the fourth proviso in the first paragraph, a new proviso is inserted. It specifies that registered persons in Manipur, required to deduct tax at source under section 51, must furnish their return in FORM GSTR-7 for April 2023 electronically through the common portal by the 31st day of May 2023.

Effective Date: The notification is deemed effective from the 10th day of May 2023, providing clarity on the timeline for compliance.

Unique Requirement for Manipur: Businesses in Manipur need to pay attention to this unique filing requirement, ensuring they adhere to the specified deadline for tax deduction at source.

Issuance by Director Alok Kumar: The directive is issued by Director Alok Kumar, underlining the importance of timely and accurate GST return submissions, particularly for businesses in Manipur.

Historical Context: The principal notification, No. 26/2019 –Central Tax, has undergone previous amendments, with the latest being on 23rd March 2020.