Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 - 03/2021 - State Tax (D) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT : FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 03/2021 - State Tax (D) Imphal, the 3 rd May, 2021 No. TAX/4(53)/GST-NOTN/2016 :- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment In the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), 13/2020- State Tax (D), dated the 12 November, 2020, published in the Manipur Gazette, Extraordinary vide number 257, dated the 13 th November, 2020, namely :- In the said notification, after the proviso, the following proviso shall be inserted, namely :- Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period. . (Ng. Roben Singh) Commissioner of Taxes, Manipur