GSTR-7 filing deadline extended for April-July returns for registered persons with principal place of business in Manipur. Extension of the due date for furnishing FORM GSTR-7 is granted for returns for April, May, June and July 2023 for registered persons whose principal place of business is in Manipur by substituting the months and the prior cutoff date in the principal notification; the amendment is deemed to have come into force from the last day of July 2023.