fbpx
+91-8512-022-044 help@finodha.in

Claim your TDS Refund before it EXPIRE in

Day(s)

:

Hour(s)

:

Minute(s)

:

Second(s)

ITR Filing Starts Only

GST Return Filing Starts Only

Notification No. 19/2023 – Central Tax: Extend GSTR-3B Date

by | Jan 16, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 19/2023 – Central Tax: Extend GSTR-3B Date

Consult an Expert: ITR Filing, GST Reg. & Pvt. Ltd. Registration

4 + 13 =

Call @ +91-8512-022-044

Important Keywords: Notification No. 19/2023 – Central Tax, Extend the due date, FORM GSTR-3B, Registered person, Principal place of business, Notification No. 19/2023 CT, F. No. CBIC-20006/10/2023-GST, Section 39(6) CGST, Notification No. 12/2023 CT, Notification No. 15/2023 CT,

Words: 417; Read time: 2 minutes.

[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. 19/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

GST: [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 makes the following further 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 “months of April, 2023 and May, 2023” the words, letter and figure “months of April, 2023, May, 2023 and June, 2023” shall be substituted;
  • for the words, letters and figure “thirtieth day of June, 2023”, the words, letter and figure “thirty-first day of July, 2023” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

(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 and was last amended by notification No. 15/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 449(E), dated the 19th June, 2023.

Frequently Asked Questions (FAQs)

  1. What does Notification No. 19/2023 – Central Tax entail?

    Notification No. 19/2023 – Central Tax extends the due date for furnishing FORM GSTR-3B for April, May, and June 2023 for registered persons whose principal place of business is in Manipur State.

  2. Why is it important to extend the due date for FORM GSTR-3B?

    Extending the due date for FORM GSTR-3B allows registered persons in Manipur more time to comply with their tax obligations without facing penalties, ensuring smoother tax administration.

  3. Who is eligible for the due date extension under Notification No. 19/2023 – Central Tax?

    Registered persons whose principal place of business is in Manipur State are eligible for the due date extension under Notification No. 19/2023 – Central Tax.

  4. What is the new due date for filing FORM GSTR-3B according to Notification No. 19/2023 – Central Tax?

    The new due date for filing FORM GSTR-3B as per Notification No. 19/2023 – Central Tax will be specified in the notification, providing clarity for registered persons in Manipur.

  5. How does Notification No. 19/2023 – Central Tax relate to Section 39(6) of the CGST Act?

    Notification No. 19/2023 – Central Tax is issued under the provisions of Section 39(6) of the CGST Act, allowing for the extension of time for filing FORM GSTR-3B.

  6. What is the significance of F. No. CBIC-20006/10/2023-GST in this notification?

    F. No. CBIC-20006/10/2023-GST is the reference number associated with Notification No. 19/2023 – Central Tax, which helps in identifying the official document for due date extensions.

  7. Are there any penalties for not filing FORM GSTR-3B on time before the extension?

    Prior to the extension under Notification No. 19/2023 – Central Tax, registered persons may have faced penalties for late filing of FORM GSTR-3B.

  8. How does Notification No. 15/2023 CT relate to the extension of the due date?

    Notification No. 15/2023 CT may provide context or additional provisions relevant to the tax compliance framework under which Notification No. 19/2023 – Central Tax is issued.

  9. What steps should registered persons in Manipur take to ensure compliance after the extension?

    Registered persons in Manipur should review the details of Notification No. 19/2023 – Central Tax, prepare their FORM GSTR-3B accurately, and ensure timely submission by the new due date.

  10. Where can registered persons find more information on Notification No. 19/2023 – Central Tax?

    Registered persons can find more information on Notification No. 19/2023 – Central Tax by visiting the official GST portal or consulting tax professionals for guidance on compliance.

The above content & below document is sourced from: https://taxinformation.cbic.gov.in/

Notification No. 19/2023 – Central Tax Extend GSTR-3B DateDownload

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