The Central Board of Indirect Taxes and Customs (CBIC) on July 17, 2023, issued a notification to amend Notification No. 83/2020 –Central Tax, dated November 10, 2020, related to the extension of the due date for furnishing FORM GSTR-1 for April, May, and June 2023 for registered persons whose principal place of business is in the State of Manipur.
The following amendments have been stated:
• In the fourth proviso: -
o for the words, letter, and figure “tax periods April 2023 and May 2023”, the words, letter, and figure “tax periods April 2023, May 2023 and June 2023” shall be substituted.
o for the words, letters, and figure “thirtieth day of June 2023”, the words, letter, and figure “thirty-first day of July 2023” shall be substituted.
This notification shall be deemed to have come into force with effect from June 30, 2023.
[Notification No. 18/2023-Central Tax]
