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August 2023

Recent Developments in GST

By G.G. Goyal, Chartered Accountant
C.B. Thakar, Advocate
Reading Time 19 mins
A. NOTIFICATIONS 1.    Notification No.14/2023-Central Tax dated  19th June, 2023
The above notification seeks to extend the due date, for furnishing return in Form GSTR-1 for April, 2023, to  31st May, 2023 for registered persons whose principal place of business is in the State of Manipur. 2.     Notification No.15/2023-Central Tax dated 19th June, 2023
 
The above notification seeks to extend the due date, for furnishing return in Form GSTR-3B for April, 2023, to  31st May, 2023 for registered persons whose principal place of business is in the State of Manipur. 3.     Notification No.16/2023-Central Tax dated  19th June, 2023
The above notification seeks to extend the due date, for furnishing return in Form GSTR-7 for April, 2023, to 31st May, 2023 for registered persons whose principal place of business is in the State of Manipur. 4.     Notification No.17/2023-Central Tax dated  27th June, 2023
The above notification seeks to extend the due date, for furnishing return in Form GSTR-3B for May, 2023, to  30th June, 2023 for registered persons whose principal place of business is in district of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the State of Gujarat. B. A
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