In the case of registered persons whose principal place of business is in the state of Manipur, the due dates for submitting returns in Forms GSTR-1, GSTR-3B and GSTR-7 have been extended for the months of April, May, June & July 2023, by the Government. Accordingly, CBIC has issued various notifications, from time to time, to extend the respective due dates, as under:
GSTR-1 Due Dates Extended
i) April, May, June & July 2023:
CBIC has extended the due date for filing the GSTR-1 return for the months of April, May, June & July 2023 up to August 25, 2023, vide Notification 41/2023.
CBIC Central Tax Notification 41/2023 dated 25/08/2023: GSTR-1 due date extended for April, May, June & July 2023 (Manipur Taxpayers)
ii) April, May & June 2023:
CBIC has extended the due date for filing the GSTR-1 return for the months of April, May & June 2023 up to July 31, 2023, vide Notification 18/2023.
CBIC Central Tax Notification 18/2023 dated 17/07/2023: GSTR-1 due date extended for April, May & June 2023 (Manipur Taxpayers)
iii) April & May 2023:
CBIC has extended the due date for filing the GSTR-1 return for the months of April 2023 and May 2023 up to June 30, 2023, vide Notification 14/2023.
CBIC Central Tax Notification 14/2023 dated 19/06/2023: GSTR-1 due date extended for April & May 2023 (Manipur Taxpayers)
iv) April 2023:
CBIC has extended the due date for filing the GSTR-1 return for the month of April 2023 up to May 31, 2023, vide Notification 11/2023.
CBIC Central Tax Notification 11/2023 dated 24/05/2023: GSTR-1 due date extended for April 2023 (Manipur Taxpayers)
GSTR-3B (Monthly) Due Dates Extended
i) April, May, June & July 2023 (Monthly):
CBIC has extended the due date for filing the GSTR-3B return for the months of April, May, June & July 2023 up to August 25, 2023, vide Notification 42/2023.
CBIC Central Tax Notification 42/2023 dated 25/08/2023: GSTR-3B due date extended for April, May, June & July 2023 (Manipur Taxpayers)
ii) April, May & June 2023 (Monthly):
CBIC has extended the due date for filing the GSTR-3B return for the months of April, May & June 2023 up to July 31, 2023, vide Notification 19/2023.
CBIC Central Tax Notification 19/2023 dated 17/07/2023: GSTR-3B due date extended for April, May & June 2023 (Manipur Taxpayers)
iii) April & May 2023:
CBIC has extended the due date for filing the GSTR-3B return for the months of April 2023 and May 2023 up to June 30, 2023, vide Notification 15/2023.
CBIC Central Tax Notification 15/2023 dated 19/06/2023: GSTR-3B due date extended for April & May 2023 (Manipur Taxpayers)
iv) April 2023:
CBIC has extended the due date for filing the GSTR-3B return for the month of April 2023 up to May 31, 2023, vide Notification 12/2023.
CBIC Central Tax Notification 12/2023 dated 24/05/2023: GSTR-3B due date extended for April 2023 (Manipur Taxpayers)
GSTR-3B (Quarterly) Due Dates Extended
i) April to June 2023 (Quarterly):
CBIC has further extended the due date for filing the GSTR-3B return for the quarter 1st April 2023 to 30th June 2023, up to August 25, 2023, vide Notification 43/2023.
CBIC Central Tax Notification 43/2023 dated 25/08/2023: GSTR-3B due date further extended for April to June 2023 Quarter (Manipur Taxpayers)
ii) April to June 2023 (Quarterly):
CBIC has extended the due date for filing the GSTR-3B return for the quarter 1st April 2023 to 30th June 2023, up to July 31, 2023, vide Notification 20/2023.
CBIC Central Tax Notification 20/2023 dated 17/07/2023: GSTR-3B due date extended for April to June 2023 Quarter (Manipur Taxpayers)
GSTR-7 Due Dates Extended
i) April, May, June & July 2023:
CBIC has extended the due date for filing the GSTR-7 return for the months of April, May, June & July 2023 up to August 25, 2023, vide Notification 44/2023.
CBIC Central Tax Notification 44/2023 dated 25/08/2023: GSTR-7 due date extended for April, May, June & July 2023 (Manipur Taxpayers)
ii) April, May & June 2023:
CBIC has extended the due date for filing the GSTR-7 return for the months of April, May & June 2023 up to July 31, 2023, vide Notification 21/2023.
CBIC Central Tax Notification 21/2023 dated 17/07/2023: GSTR-7 due date extended for April, May & June 2023 (Manipur Taxpayers)
iii) April & May 2023:
CBIC has extended the due date for filing the GSTR-7 return for the months of April 2023 and May 2023 up to June 30, 2023, vide Notification 16/2023.
CBIC Central Tax Notification 16/2023 dated 19/06/2023: GSTR-7 due date extended for April & May 2023 (Manipur Taxpayers)
iv) April 2023:
CBIC has extended the due date for filing the GSTR-7 return for the month of April 2023 up to May 31, 2023, vide Notification 13/2023.
CBIC Central Tax Notification 13/2023 dated 24/05/2023: GSTR-7 due date extended for April 2023 (Manipur Taxpayers)
Disclaimer: While reasonable efforts have been made to ensure the accuracy and reliability of the information presented in this article, it should not be considered as professional tax advice or guidance. For compliance, the readers are advised to directly refer to the relevant laws, regulations and notifications issued by the appropriate authorities. |
CA Abhinav Aggarwal is a qualified Chartered Accountant and ICAI member since 2010. He holds vast experience in Audit, Income Tax & GST and is a passionate writer on the CA profession and related topics.
I am unable to understand the logic of extending the due date up to 25/08/2023 on the same date i.e. 25/08/2023! How taxpayers in Manipur can take advantage of this extension? Can someone explain?