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-7 for April 2023 and May 2023 is extended to 30 June 2023.The notification amends Notification No. 26/2019–Central Tax.The extension applies to registered persons liable to deduct tax under section 51 in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
Time limit for furnishing FORM GSTR-7 for April 2023 and May 2023 is extended to 30 June 2023.The notification amends Notification No. 26/2019–Central Tax.The extension applies to registered persons liable to deduct tax under section 51 in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
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
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-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
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
Late fee in excess of ₹250 is waived for delayed filing of FORM GSTR-4.Complete waiver is granted where central tax liability is NIL.The benefit applies for returns from July 2017 to March 2019 and FY 2019-20 to 2021-22.Returns must be furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 2017
Late fee in excess of ₹250 is waived for delayed filing of FORM GSTR-4.Complete waiver is granted where central tax liability is NIL.The benefit applies for returns from July 2017 to March 2019 and FY 2019-20 to 2021-22.Returns must be furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 2017
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
