GST Return Filing Deadline Extended: May and June 2023
Power Invoke G.S.R (E):
Utilizing the authority granted by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner exercises powers to make amendments.
Revision in No. 12/2023 – Central Tax:
Amendment targets the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated 24th May, 2023, previously published in the Gazette of India.
Inclusion of May 2023:
Noteworthy change includes the substitution of "month of April, 2023" with "months of April, 2023 and May, 2023," allowing for comprehensive compliance coverage.
Deadline Shift to June 30, 2023:
The original deadline of the "thirty-first day of May, 2023" is extended to the "thirtieth day of June, 2023," affording businesses more time for GST return filings.
Retroactive Effect:
The amended notification is deemed effective from the 31st day of May, 2023, ensuring a seamless transition with retroactive implications.
Directive by Alok Kumar:
Director Alok Kumar issues the directive, formalizing the extension and ensuring uniform compliance across stakeholders.
Grace Period Acknowledgment:
Businesses are urged to utilize this grace period effectively, aligning their internal processes with the revised filing deadlines.