Extension of GSTR-7 Due Date – April 2023 (Manipur)

Notification No.: 13/2023 – Central Tax
Date of Notification: 24th May 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 extension of due dates
  • Section 51 – Tax deduction at source (TDS) under GST
  • 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 return in FORM GSTR-7

Summary of Notification:

1. This notification amends Notification No. 26/2019 – Central Tax to provide relief to TDS deductors under Section 51 in the State of Manipur.
2. It extends the due date for filing FORM GSTR-7 (return by TDS deductors) for the month of April 2023 up to 31st May 2023.
3. The extension is applicable to registered persons whose principal place of business is in Manipur.
4. The notification is deemed to have come into effect from 10th May 2023, ensuring coverage of delayed filings within the extended period.

Source: Notification No.: 13/2023 – Central Tax