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Taxation Manipur Ministry of Finance Manipur Goods and Services Tax Act, 2017

Extension for the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the registered person whose principal place of business is in the State of Manipur

25-Aug-2023 | 41/2023 CENTRAL TAX

Central Board of Indirect Taxes and Customs (CBIC) has issued a notification regarding the extension of the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effective from 31st July 2023.

As per the notification, the time limit for submitting the details of outward supplies in FORM GSTR-1 for the tax periods of April 2023, May 2023, June 2023, and July 2023 has been extended. This extension applies to registered persons who are required to furnish returns under sub-section (1) of section 39 of the Goods and Services Tax Act and whose principal place of business is located in the State of Manipur. The new due date for submitting the details in FORM GSTR-1 for the mentioned tax periods is now 25th August 2023.

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