GST Return Filing Deadline Extended: July 2023 Inclusion
Amendment Authority:
The Commissioner, under the powers vested by the Central Goods and Services Tax Act, 2017, introduces crucial modifications to the notification dated June 28, 2019.
Extension Scope:
The fifth proviso of the notification sees a notable expansion, incorporating the month of July 2023 in addition to April, May, and June 2023.
Revised Due Date:
The revised timeline for filing returns for the mentioned months is now extended until the twenty-fifth day of August 2023, diverging from the previous deadline of the thirty-first day of July 2023.
Deemed Commencement:
The notification, although officially released, is deemed to have been in force since the 31st day of July 2023, ensuring retrospective applicability.
Director's Directive:
Alok Kumar, the Director, issues the amendment, signifying the authoritative directive behind the extension.
Principal Notification Reference:
Referring to the original notification of June 28, 2019, and its subsequent amendments, the current modification aligns with the evolving tax compliance landscape.
Ease for Taxpayers:
The extension provides a breather for taxpayers, allowing additional time for the meticulous preparation and submission of GST returns, showcasing a responsive approach by tax authorities.
This amendment aims to balance compliance requirements with the practical challenges faced by taxpayers, marking a strategic move in favor of smoother tax administration.