GST Updates
Deepali Mehta
Notifications:
Notification No. 14,15,16/2023 –CT DT. 19.06.23: Seeks to extend the due date for
furnishing Form GSTR-1, Form GSTR-3B and FORM GSTR-7 for April and May, 2023 for registered persons whose
principal place of business is in the State of Manipur to 30.06.2023 respectively.
Notification No. 17/2023 -CT DT. 27.06.2023: Extension of due date for filing of return in FORM
GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan
and Banaskantha in the state of Gujarat upto 30th June 2023.
Circulars: 8 circulars are issued on 17.07.2023.
No 192/04/2023- Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases
of wrong availment of IGST credit and reversal thereof. According to this circular since the amount
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