Due date for furnishing FORM GSTR-3B for April 2023 and May 2023 is extended to 30 June 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:31 May 2023Previous NotificationNotification No. 12/2023 – Central Tax dated 24 May 2023
Due date for furnishing FORM GSTR-3B for April 2023 and May 2023 is extended to 30 June 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:31 May 2023Previous NotificationNotification No. 12/2023 – Central Tax dated 24 May 2023
Time limit for furnishing FORM GSTR-1 for tax periods April 2023 and May 2023 is extended up to 30 June 2023.The notification amends the earlier extension granted for April 2023.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Time limit for furnishing FORM GSTR-1 for tax periods April 2023 and May 2023 is extended up to 30 June 2023.The notification amends the earlier extension granted for April 2023.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Time limit for furnishing FORM GSTR-7 for April 2023 is extended to 31 May 2023.The extension applies to registered persons liable to deduct tax under section 51.Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:10 May 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
Time limit for furnishing FORM GSTR-7 for April 2023 is extended to 31 May 2023.The extension applies to registered persons liable to deduct tax under section 51.Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:10 May 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
Due date for furnishing FORM GSTR-3B for April 2023 is extended to 31 May 2023.The extension applies to monthly return filers under section 39(1).Benefit is available to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 May 2023
Due date for furnishing FORM GSTR-3B for April 2023 is extended to 31 May 2023.The extension applies to monthly return filers under section 39(1).Benefit is available to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 May 2023
Time limit for furnishing FORM GSTR-1 for the tax period April 2023 is extended up to 31 May 2023.The extension applies to registered persons required to file returns under section 39(1).Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:11 May 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Time limit for furnishing FORM GSTR-1 for the tax period April 2023 is extended up to 31 May 2023.The extension applies to registered persons required to file returns under section 39(1).Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:11 May 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Threshold for mandatory e-invoicing is reduced from ₹10 crore to ₹5 crore.The amendment is made to Notification No. 13/2020–Central Tax.Effective Date of Notification:01 August 2023Previous NotificationNotification No. 13/2020 – Central Tax dated 21 March 2020
Threshold for mandatory e-invoicing is reduced from ₹10 crore to ₹5 crore.The amendment is made to Notification No. 13/2020–Central Tax.Effective Date of Notification:01 August 2023Previous NotificationNotification No. 13/2020 – Central Tax dated 21 March 2020
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
