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August 2023

Recent Developments in GST

By G.G. Goyal, Chartered Accountant
C.B. Thakar, Advocate
Reading Time 19 mins
A. NOTIFICATIONS

1.    Notification No.14/2023-Central Tax dated  19th June, 2023

The above notification seeks to extend the due date, for furnishing return in Form GSTR-1 for April, 2023, to  31st May, 2023 for registered persons whose principal place of business is in the State of Manipur.

2.     Notification No.15/2023-Central Tax dated 19th June, 2023

The above notification seeks to extend the due date, for furnishing return in Form GSTR-3B for April, 2023, to  31st May, 2023 for registered persons whose principal place of business is in the State of Manipur.

3.     Notification No.16/2023-Central Tax dated  19th June, 2023

The above notification seeks to extend the due date, for furnishing return in Form GSTR-7 for April, 2023, to 31st May, 2023 for registered persons whose principal place of business is in the State of Manipur.

4.     Notification No.17/2023-Central Tax dated  27th June, 2023

The above notification seeks to extend the due date, for furnishing return in Form GSTR-3B for May, 2023, to  30th June, 2023 for registered persons whose principal place of business is in district of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the S
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