Extension of GST Return Filing Deadline for Manipur Businesses

G.S.R (E) Notification: The Commissioner, utilizing powers under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017, releases a notification (G.S.R (E)).

Deadline Extension for GSTR-3B: The notification extends the due date for filing the GSTR-3B return for April 2023. The new deadline is set for the 31st day of May 2023.

Applicability to Manipur Businesses: This extension specifically applies to registered persons with their principal place of business in the State of Manipur. They are required to furnish returns under sub-section (1) of section 39, following clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

Clarification on Jurisdiction: Businesses in Manipur must take note of this extension, ensuring compliance with the revised deadline for filing their GST returns.

Effective Date: The notification is deemed effective from the 20th day of May 2023, providing clarity on when the extended deadline comes into force.

Issued by Director Alok Kumar: The notification is signed and issued by Director Alok Kumar, emphasizing the significance of adhering to the updated filing timeline.

Consideration of Council Recommendations: The extension is made based on the recommendations of the Council, showcasing a collaborative approach in addressing compliance challenges.