Extend the due date of filing returns in FORM GSTR-7 - Seeks to amend Notification No. 26/2019 –Central Tax, dated the 28th June, 2019 - 16/2023 - Central GST (CGST)
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Extension of GSTR-7 filing deadline: covers April and May 2023 with due date moved to end of June. Amendment to Notification No. 26/2019 substitutes 'month of April, 2023' with 'months of April 2023 and May 2023' and replaces the due date 'thirty-first day of May, 2023' with 'thirtieth day of June, 2023,' deeming the amendment effective from the thirty-first day of May, 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-7 filing deadline: covers April and May 2023 with due date moved to end of June.
Amendment to Notification No. 26/2019 substitutes "month of April, 2023" with "months of April 2023 and May 2023" and replaces the due date "thirty-first day of May, 2023" with "thirtieth day of June, 2023," deeming the amendment effective from the thirty-first day of May, 2023.
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