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September 2023

Recent Developments in GST

By G.G. Goyal, Chartered Accountant
C.B. Thakar, Advocate
Reading Time 23 mins
A. NOTIFICATIONS

1.    Notification No.18/2023-Central Tax dated  17th July, 2023
The above notification seeks to extend the due date for furnishing return in Form GSTR-1 for April 2023 to June 2023 to 31st July, 2023 for registered persons whose principal place of business is in the State of Manipur.

2.     Notification No.19/2023-Central Tax dated 17th July, 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.

The above notification seeks to extend the due date for furnishing return in Form GSTR-3B for the months of April, May and June 2023 to 31st July, 2023, for registered persons whose principal place of business is in the State of Manipur.

3.     Notification No.20/2023-Central Tax dated 17th July, 2023
The above notification seeks to extend the due date for furnishing return in Form GSTR-3B for Quarter ending June 2023 to 31st July, 2023 for registered persons whose principal place of business is in the State of Manipur.

4.     Notification No.21/2023-Central Tax dated 17th July, 2023
The above notification seeks to extend the due date for furnishing return in Form GSTR-7 for April 2023 to June 2023 to 31st July, 2023 for registered persons w
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