Important Keyword: Notification No. 15/2023 – Central Tax, Extend the due date for furnishing FORM GSTR-3B, Registered Persons, Principal Place of Business, State of Manipur, F. No. CBIC-20006/10/2023-GST, Notification 15/2023 CT, Section 39(6) CGST, Notification 12/2023 CT,
Words: 390; Read time: 2 minutes.
Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Notification No. 15/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B for April and May 2023 for registered persons whose principal place of business is in the State of Manipur.
New Delhi, the 19th June, 2023
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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated the 24th May, 2023, namely:—
- for the words, letter and figure ― month of April, 2023‖ the words, letter and figure ― months of April, 2023 and May, 2023‖ shall be substituted;
- for the words, letters and figure ―thirty-first day of May, 2023‖, the words, letter and figure ―thirtieth day of June, 2023‖ shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.
[F. No. CBIC-20006/10/2023-GST]
(Alok Kumar)
Director
Note: The principal notification No. 12/2023 –Central Tax, dated the 24th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24th May, 2023.
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 15/2023 – Central Tax, and why is it important?
Notification No. 15/2023 – Central Tax was issued by the Central Board of Indirect Taxes and Customs (CBIC) to extend the due date for furnishing FORM GSTR-3B for April and May 2023. This extension applies exclusively to registered taxpayers in the State of Manipur due to disruptions in the region. The notification provides crucial relief by ensuring businesses do not face late fees, penalties, or compliance burdens.
Q2. Who is eligible for the GSTR-3B due date extension under Notification No. 15/2023?
The due date extension applies to GST-registered taxpayers whose principal place of business is in Manipur. If your business is registered in any other state, this notification does not apply to you. To confirm eligibility, check your GST registration certificate on the GST portal.
Q3. What are the new extended due dates for GSTR-3B for April and May 2023?
As per Notification No. 15/2023 – Central Tax, the government has officially extended the due date for filing GSTR-3B for April and May 2023. The exact dates are mentioned in the notification published by CBIC and can be verified on the official CBIC website.
Q4. What is FORM GSTR-3B, and why is it crucial for GST compliance?
FORM GSTR-3B is a mandatory summary return that GST-registered businesses must file every month. It contains:
Outward supplies (sales data)
Input Tax Credit (ITC) claims
GST liability details
Tax payment details
Failure to file GSTR-3B on time usually results in late fees, penalties, and interest. However, due to this notification, eligible businesses in Manipur get relief from late fees if they file within the extended deadline.
Q5. What happens if I don’t file GSTR-3B within the extended deadline?
If you fail to submit GSTR-3B even within the newly extended due dates, you may face:
✅ Late filing penalties – ₹50 per day (₹20 for NIL returns)
✅ Interest on unpaid GST liability – 18% per annum
✅ GST compliance rating drop – Affects your business credibility
✅ Blockage of ITC claims – Leads to higher tax payments
To avoid penalties and compliance issues, ensure you file GSTR-3B on time under the extended due date granted by Notification No. 15/2023 – Central Tax.
Q6. How can I check if my GSTR-3B filing is affected by Notification No. 15/2023?
To verify if your GST filing is covered under this notification:
1️⃣ Log in to the GST portal (gst.gov.in)
2️⃣ Go to ‘Services’ → ‘Returns Dashboard’
3️⃣ Select the return period (April/May 2023)
4️⃣ If the due date is auto-extended in your dashboard, you qualify under Notification No. 15/2023 – Central Tax.
Q7. How do I file GSTR-3B under this extended deadline?
Filing GSTR-3B under the extended due date is simple:
1️⃣ Log in to the GST portal
2️⃣ Go to Returns Dashboard
3️⃣ Select the tax period (April/May 2023)
4️⃣ Enter tax details, ITC, and payment info
5️⃣ Submit & file using DSC or EVC
By filing within the extended deadline, you avoid late fees and penalties under Notification No. 15/2023 – Central Tax.
Q8. What documents do I need to file GSTR-3B under this notification?
To ensure smooth filing under Notification No. 15/2023 – Central Tax, keep these documents ready:
✅ Sales invoices for April & May 2023
✅ Purchase invoices to claim ITC
✅ GST liability calculation sheet
✅ Payment challan (if tax is due)
Having these documents ensures accurate and timely GST filing.
Q9. How does Notification No. 15/2023 benefit businesses in Manipur?
This notification provides major relief to businesses in Manipur by:
✔️ Preventing unnecessary late fees for delayed GSTR-3B filing
✔️ Reducing compliance pressure for businesses affected by disruptions
✔️ Allowing businesses to claim ITC without penalties
✔️ Ensuring GST compliance is met without financial burden
For businesses struggling with GST compliance, this extension is a crucial relief measure!
Q10. Where can I find the official Notification No. 15/2023 – Central Tax?
The official notification can be accessed on the CBIC website under the GST Notifications section. You can also check the GST portal for updates regarding extended due dates.
Read More: Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.
Download Pdf: https://taxinformation.cbic.gov.in/
