Notification No. 12/2023- Central Tax to extend the due date for furnishing GSTR3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur until May 31, 2023.
Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued Notification No. 12/2023 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 until May 31, 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 May 20, 2023.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 12/2023- Central Tax | Dated: 24th May, 2023
G.S.R. 385(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 extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2023 till the thirty-first day of May, 2023, for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
2. This notification shall be deemed to have come into force with effect from the 20th day of May, 2023.
[F. No. CBIC- 20006/10/2023-GST]
ALOK KUMAR, Director
