The Central Board of Indirect Taxes and Customs (CBIC) on July 17, 2023, seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June 2023 for registered persons whose principal place of business is in the State of Manipur.
Government of India in the Ministry of Finance (Department of Revenue), No. 26/2019 –Central Tax, dated June 28, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.452(E).
In the said notification,
in the first paragraph, in the fifth proviso:-
(i) For the words, letter and figure “months of April 2023 and May 2023” the words, letter and figure “months of April 2023, May 2023 and June 2023” shall be substituted;
(ii) 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. 21/2023-Central Tax]
