The Central Board of Indirect Taxes and Customs (CBIC) on May 24, 2023, issued a notification amending Notification No. 26/2019 – Central Tax dated June 28, 2019, which states “Extension of the due date of filing returns in FORM GSTR-7”
The following has been stated namely: -
• In the said notification, in the first paragraph, after the fourth proviso, the following proviso shall be inserted, namely: –
“Provided also that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under subsection (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the month of April, 2023, whose principal place of business is in the State of Manipur, shall be furnished electronically through the common portal, on or before the thirty-first day of May, 2023”
This notification shall be deemed to have come into force with effect from May 10, 2023
[Notification No. 13/2023-Central Tax]
