CBIC Extends Due Dates For Filing Returns For Taxpayers In Manipur

The Central Board of Indirect Taxes and Customs (CBIC) has extended the due dates for filing various returns for taxpayers in Manipur.

The Board has extended the due dates for filing GSTR-1, GSTR-3B, and GSTR-7 for the period of April, May, June and July 2023 for taxpayers whose principal place of business is in the State of Manipur, till August 25, 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.

GSTR-7 is a monthly return filed by individuals who deduct tax at source or TDS under the Goods and Services Tax (GST). Every GST-registered individual who deducts TDS under GST must file Form GSTR-7 by the 10th of next month. The form contains details of TDS deducted, TDS payable, TDS refund, etc.

Notification No. 41/2023- CENTRAL TAX

Date: 25.08.2023

Click Here To Read The Notification