Extension of GSTR-3B Due Dates – April & May 2023 (Special Category)

Notification No.: 16/2023 – Central Tax
Date of Notification: 19th June 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(6) – Power to extend due dates for furnishing returns
  • Section 168 – Power to issue instructions/directions
  • Section 39(3) – Return filing for persons required to deduct tax at source (TDS)
• CGST Rules, 2017:
  • Rule 66 – Filing of FORM GSTR-7 by TDS deductors
• Earlier Notification Amended:
  • Notification No. 26/2019 – Central Tax, dated 28th June 2019 – Due dates for filing TDS returns in FORM GSTR-7

Summary of Notification:

1. This notification amends Notification No. 26/2019 – Central Tax to provide further relief to TDS deductors in Manipur.
2. The due date for filing FORM GSTR-7 for the tax periods April 2023 and May 2023 has been extended to 30th June 2023.
3. This extension applies specifically to registered persons whose principal place of business is in the State of Manipur.
4. The notification is deemed to have come into effect from 31st May 2023, ensuring that delayed filings within the extended period are covered.

Source: Notification No.: 16/2023 – Central Tax