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Notification No. 43/2023 – Central Tax: GSTR-3B for Manipur.

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

Notification No. 43/2023 – Central Tax

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Important Keyword: Notification 43/2023 CT, Notification No. 43/2023 – Central Tax, GSTR 3B, registered persons, principal place of business, F. No. CBIC-20006/10/2023 GST, Section 39(6) CGST, Notification No. 20/2023 Central Tax,

Words: 866; Read time: 5 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 25th August, 2023

Notification No. 43/2023 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending 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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/2023 – Central Tax, dated the 17th July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 508(E), dated the 17th July, 2023, namely:—

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 31st day of July, 2023.

(Alok Kumar)
Director

Note: The principal notification No. 20/2023 –Central Tax, dated the 17th July, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 508(E), dated the 17th July, 2023.

Frequently Asked Questions

  1. What is Notification No. 43/2023 – Central Tax about?

    Notification No. 43/2023 – Central Tax seeks to extend the due date for furnishing FORM GSTR-3B for registered persons whose principal place of business is in Manipur.

  2. Who does Notification 43/2023 CT affect?

    Notification 43/2023 CT affects registered persons in Manipur who are required to file FORM GSTR-3B for the quarter ending June 2023.

  3. What is the new due date for FORM GSTR-3B as per Notification No. 43/2023 – Central Tax?

    The new due date for FORM GSTR-3B, as per Notification No. 43/2023 – Central Tax, is extended to provide additional time for registered persons in Manipur.

  4. Why was there a need to extend the due date in Notification 43/2023 CT?

    The extension of the due date in Notification 43/2023 CT was necessary to assist registered persons in Manipur in meeting their compliance obligations amidst local challenges.

  5. How does one know if they are a registered person under Notification No. 43/2023 – Central Tax?

    A registered person under Notification No. 43/2023 – Central Tax is any entity or individual that holds a valid Goods and Services Tax (GST) registration in Manipur.

  6. What should registered persons in Manipur do to comply with Notification 43/2023 CT?

    Registered persons in Manipur should ensure they file their FORM GSTR-3B by the extended due date specified in Notification 43/2023 CT.

  7. Will the extension of the due date for FORM GSTR-3B affect penalties?

    Yes, the extension of the due date for FORM GSTR-3B under Notification No. 43/2023 – Central Tax may help registered persons avoid late fees or penalties for non-compliance.

  8. Where can registered persons find more information regarding Notification 43/2023 CT?

    Registered persons can find more information regarding Notification 43/2023 CT on the official GST website or by consulting their tax professionals.

  9. Are there any specific documents required to file FORM GSTR-3B as per Notification No. 43/2023 – Central Tax?

    Yes, registered persons must prepare relevant sales and purchase invoices, GST payment details, and other necessary documents to file FORM GSTR-3B as per Notification No. 43/2023 – Central Tax.

  10. What steps should be taken if a registered person misses the extended due date under Notification 43/2023 CT?

    If a registered person misses the extended due date under Notification 43/2023 CT, they should file FORM GSTR-3B as soon as possible and review available options for late fees or penalties.

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

Download Pdf: https://taxinformation.cbic.gov.in/