[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

 

NOTIFICATION No. 11/2023- Central Tax

 

New Delhi, the 24th May, 2023

G.S.R. ......(E).— In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely: —

 

In the said notification, after the third proviso, the following proviso shall be inserted, namely:-

 

“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period April, 2023, for the registered persons required to furnish return under subsection (1) of section 39 of the said Act whose principal place of business is in the State of Manipur, shall be extended till the thirty-first day of May, 2023.”.  

 

2. This  notification  shall  be  deemed  to have come  into  force  with  effect  from  the 11th day of May, 2023.

 

[F. No. CBIC- 20006/10/2023-GST]

 

(Alok Kumar)

Director

 

 

Note: The  principal notification No. 83/2020 –Central Tax, dated  the  10th November, 2020 was published in the  Gazette  of  India,  Extraordinary  vide  number  G.S.R. 699(E),  dated  the  10th November, 2020 and  was  last amended  by  notification  No. 25/2022 –Central  Tax,  dated  the 13th December, 2022,  published  in  the Gazette of India, Extraordinary vide number G.S.R. 877(E), dated the 13th December, 2022.