The Central Board of Indirect Taxes and Customs (CBIC) on August 25, 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, June and July 2023 for registered persons whose principal place of business is in the State of Manipur.
The following amendment has been stated:
In the said notification, in the fourth proviso: -
• For the words, letter and figure ― “tax periods April 2023, May 2023 and June 2023”, the words, letter and figure ― “tax periods April 2023, May 2023, June 2023 and July 2023” shall be substituted;
• For the words, letters and figures ― “the thirty-first day of July 2023”, the words, letter and figure ― “the twenty-fifth day of August 2023” shall be substituted.
This notification shall be deemed to have come into force with effect from July 31, 2023.
[Notification No. 41/2023- CENTRAL TAX]
