Notification No. 43/2023-Central Tax, dated 25th August 2023, postpones the deadline for filing FORM GSTR-3B for the quarter ending June 2023. This extension applies to registered individuals or entities whose primary business location is in the State of Manipur, with the new due date set to the 25th of August, 2023.
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 43/2023- Central Tax | Dated: 25th August, 2023
G.S.R. 626(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.
[F. No. CBIC-20006/10/2023-GST]
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.
