Extension of GSTR-3B Due Dates – April to June 2023 (Special Category States)

Notification No.: 21/2023 – Central Tax
Date of Notification: 17th July 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(3) & 39(6) – Furnishing of returns by persons required to deduct tax at source (TDS) and power to extend due dates
  • Section 168 – Power to issue instructions/directions
• 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 TDS returns in FORM GSTR-7
  • Notification No. 16/2023 – Central Tax, dated 19th June 2023 – Extension for April & May 2023

Summary of Notification:

1. This notification amends Notification No. 26/2019 – Central Tax to provide further relief for TDS deductors in Manipur.
2. The due date for filing FORM GSTR-7 has been extended for the tax periods April 2023, May 2023, and June 2023.
3. The new due date for filing these returns is 31st July 2023, instead of the earlier date of 30th June 2023.
4. The notification is deemed to have come into effect from 30th June 2023, thereby validating delayed filings within the extended compliance window.

Source: Notification No.: 21/2023 – Central Tax