[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 sub section (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.