CGST Notification No. 20/2023– Central Tax dated 17.07.2023

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 17th July, 2023

No. 20/2023 – CENTRAL TAX

G.S.R. 508(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 quarter ending June, 2023 till the ¹[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 proviso to sub-section (1) of section 39 read with clause (ii) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

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

References:

1. Substituted by Notification No. 43/2023-Central Tax dated 25th August, 2023, w.e.f. 31.07.2023, for the words “thirty-first day of July, 2023”.