Important Keyword: Notification No. 20/2023 – Central Tax, F. No. CBIC-20006/10/2023-GST, Section 39(6) CGST Act 2017, Rule 61 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 17th July, 2023
Notification No. 20/2023 – 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 CGST 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 quarter ending June, 2023 till the thirty-first day of July, 2023, for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under proviso to sub-section (1) of section 39 read with clause (ii) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
(Alok Kumar)
Director
Download Pdf: https://taxinformation.cbic.gov.in/
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