Extension of due date of FORM GSTR-3B for April, 2023, May, 2023, June, 2023 and July, 2023 – CGST Notification No. 12/2023 – Central Tax dated 24.05.2023

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 24th May, 2023

No. 12/2023 – Central Tax

G.S.R. 385(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the ¹[²[³[months of April, 2023, May, 2023, June, 2023 and July, 2023]]] till the ⁴[⁵[⁶[twenty-fifth day of August, 2023]]], for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

2. This notification shall be deemed to have come into force with effect from the 20th day of May, 2023.

[F. No. CBIC- 20006/10/2023-GST]
ALOK KUMAR, Director

References

1. Substituted by Notification No. 15/2023-Central Tax dated 19th June, 2023, w.e.f. 31.05.2023, for the words “month of April, 2023”.

2. Substituted by Notification No. 19/2023-Central Tax dated 17th July, 2023, w.e.f. 30.06.2023, for the words “months of April, 2023 and May, 2023”.

3. Substituted by Notification No. 42/2023-Central Tax dated 25th August, 2023, w.e.f. 31.07.2023, for the words “months of April, 2023, May, 2023 and June, 2023”.

4. Substituted by Notification No. 15/2023-Central Tax dated 19th June, 2023, w.e.f. 31.05.2023, for the words “thirty-first day of May, 2023”.

5. Substituted by Notification No. 19/2023-Central Tax dated 17th July, 2023, w.e.f. 30.06.2023, for the words “thirtieth day of June, 2023”.

6. Substituted by Notification No. 42/2023-Central Tax dated 25th August, 2023, w.e.f. 31.07.2023, for the words “thirty-first day of July, 2023”.