The Goods and Services Tax (GST) on May 28, 2023, issued an Advisory on the due date extension of GST Returns for the state of Manipur
The following has been stated namely: -
•This has a reference to Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax, and 13/2023 – Central Tax, dated May 24, 2023, wherein the Government has extended the due date of filing GSTR-1, GSTR-3B & GSTR-7 of April-2023 tax period till May 31, 2023, for all the taxpayers having principal place of business in the state of Manipur
• It states that the said changes have been implemented on the GST Portal from May 27, 2023, onwards.
•It further states that the late fee paid by the taxpayers who have filed their returns before May 27, 2023, shall be credited into their ledgers. The interest amounts, shown in the next return, if any, may be corrected by the taxpayers themselves, as it is an editable field.
