What is Notification No. 42/2023 – Central Tax about?

Notification No. 42/2023 – Central Tax seeks to extend the due date for furnishing FORM GSTR-3B for the months of April, May, June, and July 2023 for registered persons whose principal place of business is in Manipur.

Who is affected by Notification 42/2023 CT?

Registered persons with their principal place of business in Manipur are the primary beneficiaries of Notification 42/2023 CT, as it extends the due date for filing their FORM GSTR-3B.

What are the new due dates for FORM GSTR-3B under Notification No. 42/2023 – Central Tax?

The new due dates for filing FORM GSTR-3B for April, May, June, and July 2023 have been extended as specified in Notification No. 42/2023 – Central Tax, providing relief to registered persons in Manipur.

Why was it necessary to extend the due date for FORM GSTR-3B?

The extension of the due date for FORM GSTR-3B under Notification 42/2023 CT was necessary to facilitate compliance for registered persons in Manipur, allowing them additional time to file their returns.

How can registered persons in Manipur benefit from Notification No. 42/2023 – Central Tax?

Registered persons in Manipur can benefit from Notification No. 42/2023 – Central Tax by having an extended period to submit their FORM GSTR-3B, reducing the pressure of filing deadlines.

What should registered persons do to ensure compliance with the new due dates?

Registered persons should regularly check for updates and ensure they file their FORM GSTR-3B by the extended due dates specified in Notification 42/2023 CT to maintain compliance.

Is there any penalty for late filing of FORM GSTR-3B after the extended due date?

While Notification No. 42/2023 – Central Tax provides an extension, registered persons should be aware that filing FORM GSTR-3B after the new due date may still attract penalties as per existing regulations.

How does Notification 42/2023 CT impact the filing process for registered persons?

Notification 42/2023 CT impacts the filing process by granting more time to registered persons in Manipur, allowing them to prepare their FORM GSTR-3B accurately without the rush associated with tighter deadlines.

Where can registered persons find more information on Notification No. 42/2023 – Central Tax?

Registered persons can find more information on Notification No. 42/2023 – Central Tax through the official GST portal or by consulting with tax professionals for guidance on compliance and filing.

What resources are available for assistance in filing FORM GSTR-3B under the new guidelines?

Various resources, including the official GST helpline, online tutorials, and consulting tax experts, are available for registered persons to assist them in filing FORM GSTR-3B under Notification 42/2023 CT.

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Notification No. 42/2023 – Central Tax: GSTR-3B for Manipur.

by Shakshi Bharti | Jan 12, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

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Important Keywords: Notification 42/2023 CT, Notification No. 42/2023 – Central Tax, FORM GSTR-3B, registered persons, principal place of business, F. No. CBIC-20006/10/2023-GST, Section 39(6) CGST, Notification No. 12/2023 Central Tax, Notification No. 19/2023 Central Tax,

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Notification No. 42/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July, 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 24^th 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 24^th May, 2023, namely: —

for the words, letter and figure ―months of April, 2023, May, 2023 and June, 2023‖ the words, letter and figure ―months of April, 2023, May, 2023, June, 2023 and July, 2023‖ shall be substituted;
for the words, letters and figure ―thirty-first day of July, 2023‖, the words, letter and figure ―twenty-fifth day of August, 2023‖ shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31^st day of July, 2023.

(Alok Kumar)
Director

Note: The principal notification No. 12/2023 –Central Tax, dated the 24^th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24^th May, 2023 and was last amended by notification No. 19/2023 –Central Tax, dated the 17^th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 507(E), dated the 17^th July, 2023.

Frequently Asked Questions

What is Notification No. 42/2023 – Central Tax about?

Notification No. 42/2023 – Central Tax seeks to extend the due date for furnishing FORM GSTR-3B for the months of April, May, June, and July 2023 for registered persons whose principal place of business is in Manipur.
Who is affected by Notification 42/2023 CT?

Registered persons with their principal place of business in Manipur are the primary beneficiaries of Notification 42/2023 CT, as it extends the due date for filing their FORM GSTR-3B.
What are the new due dates for FORM GSTR-3B under Notification No. 42/2023 – Central Tax?

The new due dates for filing FORM GSTR-3B for April, May, June, and July 2023 have been extended as specified in Notification No. 42/2023 – Central Tax, providing relief to registered persons in Manipur.
Why was it necessary to extend the due date for FORM GSTR-3B?

The extension of the due date for FORM GSTR-3B under Notification 42/2023 CT was necessary to facilitate compliance for registered persons in Manipur, allowing them additional time to file their returns.
How can registered persons in Manipur benefit from Notification No. 42/2023 – Central Tax?

Registered persons in Manipur can benefit from Notification No. 42/2023 – Central Tax by having an extended period to submit their FORM GSTR-3B, reducing the pressure of filing deadlines.
What should registered persons do to ensure compliance with the new due dates?

Registered persons should regularly check for updates and ensure they file their FORM GSTR-3B by the extended due dates specified in Notification 42/2023 CT to maintain compliance.
Is there any penalty for late filing of FORM GSTR-3B after the extended due date?

While Notification No. 42/2023 – Central Tax provides an extension, registered persons should be aware that filing FORM GSTR-3B after the new due date may still attract penalties as per existing regulations.
How does Notification 42/2023 CT impact the filing process for registered persons?

Notification 42/2023 CT impacts the filing process by granting more time to registered persons in Manipur, allowing them to prepare their FORM GSTR-3B accurately without the rush associated with tighter deadlines.
Where can registered persons find more information on Notification No. 42/2023 – Central Tax?

Registered persons can find more information on Notification No. 42/2023 – Central Tax through the official GST portal or by consulting with tax professionals for guidance on compliance and filing.
What resources are available for assistance in filing FORM GSTR-3B under the new guidelines?

Various resources, including the official GST helpline, online tutorials, and consulting tax experts, are available for registered persons to assist them in filing FORM GSTR-3B under Notification 42/2023 CT.