CBIC Extends Due Date For Filing GSTR-1, GSTR-3B, GSTR-7 In Manipur

The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date of filing of GSTR-1, GSTR-3B, and GSTR-7 for the months of April and May 2023 for taxpayers whose principal place of business is in the State of Manipur till June 30, 2023.

The notification will be effective from May 31, 2023.

Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.

Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities.

Form GSTR-7 is a return that is required to be filed by the persons who deduct tax at the time of making/crediting payment to suppliers towards the inward supplies received.

Notification No. 14/2023, 15/2023, 16/2023

Date: 19/06/2023

Click Here To Read The Notification