Time limit for furnishing returns to avail deemed withdrawal of assessment orders is extended to 31 August 2023.The amendment is made to Notification No. 06/2023–Central Tax.Earlier deadline of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 06/2023 – Central Tax dated 31 March 2023

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

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

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-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