The Goods and Service Tax Network (“GSTN”) has issued an Advisory dated May 28, 2023 on the due date extension of GST Returns for the state of Manipur.
Vide Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated May 24, 2023, the Government has extended the due date of filing GSTR-1, GSTR-3B & GSTR-7 of April-2023 tax period till May 31, 2023 for all the taxpayers having principal place of business in the state of Manipur.
The said changes have been implemented on the GST Portal from May 27, 2023 onwards.
The late fee paid by the taxpayers who have filed their returns before May 27, 2023, shall be credited into their ledgers. The interest amounts, shown in the next return, if any, may be corrected by the taxpayers themselves, as it is an editable field.
The Advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/586