The Central Board of Indirect Taxes and Customs (CBIC) on May 24, 2023, issued a notification to amend Notification No. 83/2020 – Central Tax, dated November 10, 2020, to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1.
The following amendment has been stated:
• In the said notification, after the third proviso, the following proviso shall be inserted, namely: -
“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period April 2023, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the State of Manipur, shall be extended till the thirty-first day of May 2023.”
This notification shall be deemed to have come into force with effect from May 11, 2023.
[Notification No. G.S.R. 384(E)]
