Notification No. 17/2023 – CGST: GSTR-3B Extend for Gujarat

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Notification No. 17/2023 – Central Tax: Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banas kantha in the state of Gujarat up to 30th June 2023.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R (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 month of May, 2023 till the thirtieth day of June, 2023, for the registered persons whose principal place of business is in the districts of Kutch, Jamnagar, Morbi, Patan and Banas kantha in the state of Gujarat 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 20^th day of June, 2023.

(Alok Kumar)
Director

📚 Frequently Asked Questions (FAQs): Notification No. 17/2023 – Central Tax

Q1: What is Notification No. 17/2023 – Central Tax about?

Answer:
Notification No. 17/2023 – Central Tax, issued on June 27, 2023, by the Ministry of Finance, extends the due date for filing GSTR-3B return for the month of May 2023 up to June 30, 2023 for registered persons whose principal place of business lies in Kutch, Jamnagar, Morbi, Patan, or Banaskantha districts of Gujarat.

Q2: Who benefits from the extension in Notification 17/2023?

Answer:
🎯 This benefit is specifically for registered taxpayers under GST whose principal place of business is in the following Gujarat districts:
Kutch
Jamnagar
Morbi
Patan
Banaskantha

Q3: What is the new deadline for filing GSTR-3B for May 2023 in these districts?

Answer:
The new deadline for furnishing FORM GSTR-3B for May 2023 is June 30, 2023.

Q4: Why was this extension provided?

Answer:
🛑 The extension was likely provided due to administrative or natural disruptions that may have impacted timely compliance in the affected districts. This allows more time for filing without late fees.

Q5: Does this extension apply to all taxpayers in India?

Answer:
❌ No. This extension only applies to registered taxpayers whose business location is in the specific districts of Gujarat mentioned in the notification.