Important Keyword: Notification No. 20/2023 – Central Tax, GSTR-3B due date extension, Manipur GST return, GST compliance, Central Tax notification July 2023, GST Notification 20/2023,
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Table of Contents
[F. No. CBIC-20006/10/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 17th July, 2023
Notification No. 20/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June 2023 for registered persons whose principal place of business is in the State of Manipur
[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 CGST 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 thirty-first day of July, 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.
(Alok Kumar)
Director
📚 Frequently Asked Questions (FAQs): Notification No. 20/2023 – Central Tax
❓ Q1: What is Notification No. 20/2023 – Central Tax all about?
Answer:
📢 Notification No. 20/2023 – Central Tax, issued on 17th July 2023, provides relief to taxpayers in Manipur by extending the due date for filing GSTR-3B returns for the quarter ending June 2023. The revised deadline is now 31st July 2023. This move comes under the authority of Section 39(6) of the CGST Act, 2017.
❓ Q2: Who can benefit from this due date extension under Notification 20/2023?
Answer:
🧾 The extension applies to registered taxpayers whose principal place of business is in the State of Manipur and who are required to furnish GSTR-3B returns under Section 39(1) proviso, read with Rule 61(1)(ii) of CGST Rules, 2017.
❓ Q3: Why was this extension issued specifically for Manipur?
Answer:
🌧️ The State of Manipur faced disruption in regular business operations, likely due to natural or civic disturbances. To support affected taxpayers and ensure compliance continuity, the GST Council recommended the due date extension.
❓ Q4: Does this extension mean other states get more time too?
Answer:
❌ No, this notification specifically mentions taxpayers in Manipur. Taxpayers from other states must adhere to the original due date unless a separate notification is issued for them.
❓ Q5: How does this extension help businesses in Manipur?
Answer:
🏢 The relief provides extra time to manage finances, recover business stability, and avoid late fees and penalties for missing the original GSTR-3B filing deadline. It helps ensure smoother GST compliance under tough circumstances.
❓ Q6: What is the legal backing for this extension in Notification 20/2023?
Answer:
📘 The extension is authorized under Section 39(6) of the CGST Act, 2017, allowing the Commissioner to change return filing timelines on GST Council recommendations.
❓ Q7: How can I stay compliant and file my return on time?
Answer:
⏳ If you’re based in Manipur, ensure you file your GSTR-3B for Q2 FY 2023 before 31st July 2023. Use a GST expert or online GST compliance platform for timely submission.
❓ Q8: Where can I file my GSTR-3B online and get professional assistance?
Answer:
🧑💼 You can easily file your GSTR-3B online through trusted platforms. For personalized assistance, visit:
GST Return Filing: https://finodha.in/gst-return-filing/
Online GST Registration: https://finodha.in/online-gst-registration/
Full business setup support: https://finodha.in/setup-business/
📌 Summary:
Notification No. 20/2023 – Central Tax provides crucial compliance relief by extending the GSTR-3B filing date to 31st July 2023 for Manipur-based taxpayers. This ensures smoother compliance under disrupted conditions and is part of broader government support for regional taxpayers.
🧷 Tip: Bookmark Finodha’s portal to stay updated on due dates, notifications, and compliance tools 👉 www.Finodha.in
Download PDF: Notification No. 20/2023 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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