GSTN issued an Advisory on 28.05.2023, extending the due date of filing GSTR-1, GSTR-3B & GSTR-7 of April-2023 tax period till 31st May 2023 for all taxpayers having a principal place of business in Manipur. The changes have been implemented on the GST Portal from 27th May 2023 onwards. Late fees paid by taxpayers who filed returns before 27th May 2023 will be credited to their ledgers, and interest amounts may be corrected by taxpayers themselves.
Source Taxo.online