GST Notification – 13/2023:

To explain in simple words:

If a registered person in Manipur, India, is responsible for deducting tax at the source under section 51 of the Central Goods and Services Tax Act and has to submit a return (Form GSTR-7) for the month of April 2023, they must do so electronically through the common portal. The deadline for submitting this return is on or before the thirty-first day of May 2023.

The notification announcing this extension of the deadline becomes effective from the 10th day of May 2023.