<h1>Due date extension for GST returns allows affected taxpayers to file without assessed late fees and correct interest entries.</h1> The due date for filing GSTR-1, GSTR-3B and GSTR-7 for the April 2023 period for taxpayers with principal places of business in Manipur has been extended; the GST Portal implemented the change from 27 May 2023. Late fees paid by taxpayers who filed before portal implementation will be credited to their electronic ledgers, and interest amounts shown in the next return are editable and may be corrected by taxpayers themselves.