Notification No. 21/2023
Date: July 17, 2023
Subject: Extension of due date for furnishing FORM GSTR-7 for April, May and June 2023 for registered persons.
Description:
Due date for furnishing FORM GSTR-7 for April, May and June 2023 is extended up to 31 July 2023.
The notification amends the fifth proviso of Notification No. 26/2019–Central Tax.
The earlier due date of 30 June 2023 is substituted with 31 July 2023.
Effective Date of Notification:
30 June 2023
Previous Notification
Notification No. 26/2019 – Central Tax dated 28 June 2019