Extension of GSTR-3B Filing – April to July 2023 (Special Category States)

Notification No.: 44/2023 – Central Tax
Date of Notification: 25th August 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(3) & 39(6) – Furnishing of returns by TDS deductors and power to extend due dates
  • Section 168 – Power to issue instructions/directions
• CGST Rules, 2017:
  • Rule 66 – Furnishing of return by TDS deductors in FORM GSTR-7
• Earlier Notification Amended:
  • Notification No. 26/2019 – Central Tax, dated 28th June 2019 – Due dates for TDS returns in FORM GSTR-7
  • Last amended by Notification No. 21/2023 – Central Tax, dated 17th July 2023

Summary of Notification:

1. This notification amends Notification No. 26/2019 – Central Tax to extend the due date for furnishing FORM GSTR-7 (TDS return) for registered persons in Manipur.
2. The extension, which earlier applied for the months April 2023, May 2023, and June 2023, now also covers July 2023.
3. The revised due date for filing FORM GSTR-7 for these periods is 25th August 2023.
4. The notification is deemed to have come into effect from 31st July 2023, validating the extended compliance timeline.

Source: Notification No.: 44/2023 – Central Tax