[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. 13/2023–CENTRAL TAX

 

New Delhi, the 24th May, 2023

 

G.S.R.....(E).– In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the  said  Act),  the  Commissioner  hereby  makes  the  following  further  amendment  in  notification  of  the Government  of  India  in  the  Ministry  of  Finance  (Department  of  Revenue),  No. 26/2019 –Central  Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.452(E), dated the 28th June, 2019, namely:–

 

In  the  said  notification,  in  the  first  paragraph, after the fourth  proviso,  the  following  proviso shall be inserted, namely: –

 

“Provided also that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017  under  subsection  (3)  of  section  39  of  the  said  Act  read  with  rule  66  of  the  Central  Goods  and Services  Tax  Rules,  2017,  for  the  month  of  April, 2023,  whose  principal  place  of business  is  in  the State  of  Manipur, shall  be  furnished  electronically  through  the common portal, on or before the thirty-first day of May, 2023.”.

 

2. This  notification  shall  be  deemed  to have come  into  force  with  effect  from  the 10th day of May, 2023.

 

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

 

 

(Alok Kumar)

Director

 

Note: The principal notification No. 26/2019 –Central Tax, dated the 28th June, 2019 was published in the Gazette of  India,  Extraordinary  vide  number  G.S.R. 452(E),  dated  the  28th June,  2019  and  was  last amended  by  notification  No. 20/2020 –Central  Tax,  dated  the 23rd March, 2020,  published  in  the Gazette of India, Extraordinary vide number G.S.R. 203(E), dated the 23rd March, 2020.