Important Keyword: Notification No. 12/2023 – Central Tax, GSTR-3B Manipur April 2023 extension, GST return due date, GSTR-3B May 2023, GST Notification May 2023, GST expert India, GST filing Manipur,
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[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: 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.
[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 20th day of May 2023.
(Alok Kumar)
Director
📚 Frequently Asked Questions (FAQs): Notification No. 12/2023 – Central Tax
Q1: What is Notification No. 12/2023 – Central Tax all about?
Answer:
This notification, dated 24th May 2023, extends the due date for filing FORM GSTR-3B for the month of April 2023. It specifically benefits registered taxpayers whose principal place of business is in Manipur. The new due date is 31st May 2023.
Q2: Who is eligible under this extension?
Answer:
Registered persons under CGST whose principal place of business lies in the State of Manipur are eligible for this extension of the GSTR-3B return due date.
Q3: Why was this extension given specifically for Manipur?
Answer:
The extension was recommended by the GST Council and notified by the Commissioner, considering local disruptions and the necessity to ensure smooth compliance in Manipur.
Q4: What is the new deadline to file GSTR-3B for April 2023 for Manipur taxpayers?
Answer:
The revised deadline is 31st May 2023.
Q5: Is there any penalty or late fee if Manipur taxpayers file GSTR-3B by 31st May 2023?
Answer:
No penalty or late fee will be levied if the return is filed within the extended deadline.
Q6: Will this extension apply to taxpayers in other states?
Answer:
No, this extension applies exclusively to those registered in Manipur.
Q7: What legal provision empowers this notification?
Answer:
It is issued under the powers conferred by sub-section (6) of section 39 of the CGST Act, 2017, along with recommendations from the GST Council.
Q8: What form is applicable in this case for filing returns?
Answer:
FORM GSTR-3B is the applicable return form for this extension.
Q9: Where can I get professional help to file GSTR-3B on time?
Answer:
You can consult a GST Expert at Finodha: www.Finodha.in or directly use GST Return Filing Services at: https://finodha.in/gst-return-filing/
Q10: How do I register for GST if I'm newly setting up a business in Manipur?
Answer:
You can apply for GST Registration here: https://finodha.in/online-gst-registration/
💡 Useful Finodha Resources:
- GST Compliance Guide: https://finodha.in/gst-compliance/
- Setup Business in India: https://finodha.in/setup-business/
- Private Limited Company Registration: https://finodha.in/private-limited-company/
- MSME/UDYAM Registration: https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
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Download PDF: Notification No. 12/2023 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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