CBIC issued Notification No. 15/2023 under the Central Goods and Services Tax Act. The notification extends the due date for filing the GSTR-3B return for the month of April 2023 and May 2023 until June 30, 2023. This extension is applicable to registered persons whose principal place of business is in the state of Manipur and are required to furnish the return under section 39(1) of the Act. The notification is effective from 31st day of May, 2023.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 15/2023-Central Tax | Dated : 19th June, 2023
G.S.R. 449(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. 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: —
(i) for the words, letter and figure “month of April, 2023‖ the words, letter and figure “months of April, 2023 and May, 2023” shall be substituted;
(ii) for the words, letters and figure “thirty-first day of May, 2023”, the words, letter and figure “thirtieth day of June, 2023” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2023.
[F. No. CBIC-20006/10/2023-GST]
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
