In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Time limit for furnishing FORM GSTR-1 for tax periods April, May and June 2023 is extended to 31 July 2023.The notification further amends Notification No. 83/2020–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Time limit for furnishing FORM GSTR-1 for tax periods April, May and June 2023 is extended to 31 July 2023.The notification further amends Notification No. 83/2020–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Due date for furnishing FORM GSTR-3B for April, May and June 2023 is extended to 31 July 2023.The notification amends Notification No. 12/2023–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 12/2023 – Central Tax dated 24 May 2023
Due date for furnishing FORM GSTR-3B for April, May and June 2023 is extended to 31 July 2023.The notification amends Notification No. 12/2023–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 12/2023 – Central Tax dated 24 May 2023
Due date for furnishing FORM GSTR-3B for the quarter April–June 2023 is extended to 31 July 2023.The extension applies to quarterly return filers under the proviso to section 39(1).Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:17 July 2023
Due date for furnishing FORM GSTR-3B for the quarter April–June 2023 is extended to 31 July 2023.The extension applies to quarterly return filers under the proviso to section 39(1).Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:17 July 2023
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 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
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 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
Last date for availing waiver of late fee for delayed filing of FORM GSTR-4 is extended to 31 August 2023.The extension applies to the amnesty scheme notified under Notification No. 73/2017–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 2017
Last date for availing waiver of late fee for delayed filing of FORM GSTR-4 is extended to 31 August 2023.The extension applies to the amnesty scheme notified under Notification No. 73/2017–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 2017
Time limit for filing application for revocation of cancellation of registration is extended to 31 August 2023.The amendment is made to Notification No. 03/2023–Central Tax.The earlier deadline of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 03/2023 – Central Tax dated 31 March 2023
Time limit for filing application for revocation of cancellation of registration is extended to 31 August 2023.The amendment is made to Notification No. 03/2023–Central Tax.The earlier deadline of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 03/2023 – Central Tax dated 31 March 2023
