Important Keyword: F. No. CBIC-20006/16/2023-GST, Notification No. 17/2023 – CENTRAL TAX, Section 39(6) CGST Act 2017, Section 39(1) CGST Rules 2017, Rule 61(1)(i) CGST Rules 2017.
[F. No. CBIC-20006/16/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 27th June, 2023
Notification No. 17/2023 – Central Tax
Table of Contents
CGST: [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 20th day of June, 2023.
(Alok Kumar)
Director
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