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
The time limit for furnishing FORM GSTR-7 for April 2023 is extended to 31 May 2023 for TDS deductors located in Manipur. The notification amends Notification No. 26/2019. It provides relief to deductors affected by local disturbances.Amendment:This notification amends notification No. 26/2019,
The time limit for furnishing FORM GSTR-7 for April 2023 is extended to 31 May 2023 for TDS deductors located in Manipur. The notification amends Notification No. 26/2019. It provides relief to deductors affected by local disturbances.Amendment:This notification amends notification No. 26/2019,
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
This notification amends Notification No. 13/2020 to reduce the aggregate turnover threshold for e-invoicing from ₹10 crore to ₹5 crore. Registered persons exceeding ₹5 crore turnover in any financial year from 2017-18 onwards must generate invoices through the Invoice Registration Portal (IRP). The change expands the scope of e-invoicing to more taxpayers.Amendment:This notification amends notification No. 13/2020,
This notification amends Notification No. 13/2020 to reduce the aggregate turnover threshold for e-invoicing from ₹10 crore to ₹5 crore. Registered persons exceeding ₹5 crore turnover in any financial year from 2017-18 onwards must generate invoices through the Invoice Registration Portal (IRP). The change expands the scope of e-invoicing to more taxpayers.Amendment:This notification amends notification No. 13/2020,
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting provisos extending the due date for exercising the option to pay GST under forward charge for FY 2023–24 up to 31 May 2023. It also allows newly registered GTAs to exercise such option within a specified period from registration. The amendment provides procedural relief and flexibility to GTA service providers.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting provisos extending the due date for exercising the option to pay GST under forward charge for FY 2023–24 up to 31 May 2023. It also allows newly registered GTAs to exercise such option within a specified period from registration. The amendment provides procedural relief and flexibility to GTA service providers.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
Two new provisos are inserted under item (iii)(b) of S. No. 9, allowing:• Extended timeline for FY 2023–24—GTA may opt for forward charge until 31 May 2023.• New business entrants or newly registered GTAs may opt for forward charge within 45 days of applying for registration or 1 month after registration, whichever is later.This provides operational flexibility for transporters under the GTA tax regime.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Two new provisos are inserted under item (iii)(b) of S. No. 9, allowing:• Extended timeline for FY 2023–24—GTA may opt for forward charge until 31 May 2023.• New business entrants or newly registered GTAs may opt for forward charge within 45 days of applying for registration or 1 month after registration, whichever is later.This provides operational flexibility for transporters under the GTA tax regime.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
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
