GSTR-7 deadline extension: TDS deductors in Manipur must file April return by end of May. The Commissioner amends the principal notification to provide that registered persons required to deduct tax at source and required to file FORM GSTR-7, whose principal place of business is in the State of Manipur, shall furnish the April 2023 return electronically through the common portal on or before the thirty-first day of May, 2023. The notification is deemed effective from the tenth day of May, 2023.