Extension of GSTR-1 Due Dates – April to June 2023 (Special Category States)

Notification No.: 18/2023 – Central Tax
Date of Notification: 17th July 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 37(1) – Furnishing of details of outward supplies (GSTR-1)
  • Section 39(1) – Furnishing of returns
  • Section 168 – Power to issue instructions/directions
• CGST Rules, 2017:
  • Rule 59 – Furnishing details of outward supplies in FORM GSTR-1
• Earlier Notification Amended:
  • Notification No. 83/2020 – Central Tax, dated 10th November 2020 – Extension of due dates for filing GSTR-1 in specified cases

Summary of Notification:

1. This notification amends Notification No. 83/2020 – Central Tax to further extend the due date for furnishing FORM GSTR-1 for taxpayers in Manipur.
2. The extension applies to the tax periods April 2023, May 2023, and June 2023.
3. The new due date for filing FORM GSTR-1 for these periods is 31st July 2023, instead of the earlier deadline of 30th June 2023.
4. The notification is deemed to have come into effect from 30th June 2023, ensuring coverage of filings within the extended compliance timeline.

Source: Notification No.: 18/2023 – Central Tax