Extension of return filing deadline: GSTR-1 for registered persons based in Manipur extended to a notified later date. The notification amends an earlier Sikkim SGST notification to extend the time for furnishing outward supply details in FORM GSTR-1 for the tax period April, 2023 for registered persons required to file under section 39(1) whose principal place of business is in Manipur, by permitting submission until the thirty first day of May, 2023; the amendment takes effect from the eleventh day of May, 2023.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline: GSTR-1 for registered persons based in Manipur extended to a notified later date.
The notification amends an earlier Sikkim SGST notification to extend the time for furnishing outward supply details in FORM GSTR-1 for the tax period April, 2023 for registered persons required to file under section 39(1) whose principal place of business is in Manipur, by permitting submission until the thirty first day of May, 2023; the amendment takes effect from the eleventh day of May, 2023.
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