Extension of due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur - 41/2023 - Central GST (CGST)

Extension of GSTR-1 filing deadline for Manipur-registered taxpayers to include July, deadline moved to late August.

Extension of due date for furnishing Form GSTR-1 for registered persons with principal place of business in Manipur: tax periods April, May, June and July 2023 are covered and the earlier deadline is substituted by the twenty-fifth day of August, 2023. The amendment substitutes the fourth proviso of the principal notification and is issued under the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017; it is deemed to have come into force from the thirty-first day of July, 2023.