Notification No. 12/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B for April 2023 for registered persons whose principal place of business is in the State of Manipur.

Important Keyword: FORM GSTR-3B, F. No. CBIC-20006/10/2023-GST, Notification No. 12/2023 – Central Tax, (6) of section 39(6) CGST Act 2017, Section 39(1) CGST Act 2017, Rule 61(1)(i) CGST Rules 2017.

[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 24th May, 2023

Notification No. 12/2023 – Central Tax

FORM GSTR-3B: [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 April, 2023 till the thirty- first day of May, 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 20^th day of May, 2023.

(Alok Kumar)
Director

Read More: Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

Download Pdf: https://taxinformation.cbic.gov.in/