Extension of due date for filing of return in FORM GSTR3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023.
Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, has issued Notification No. 17/2023–Central Tax dated 27th June 2023. According to this notification, the due date for filing the return in FORM GSTR-3B for the month of May 2023 has been extended until 30th June 2023. This extension applies to registered persons whose principal place of business is located in the districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha in the state of Gujarat. These registered persons are required to file the 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.
The notification came into force on the 20th day of June 2023. The extension of the due date provides additional time for the eligible taxpayers in the specified districts to file their returns in compliance with the Goods and Services Tax Act.
It is important for the concerned taxpayers in the mentioned districts to take note of this extension and ensure timely filing of their returns within the revised due date of 30th June 2023.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi
Notification No. 17/2023–Central Tax | Dated: 27th June, 2023
G.S.R. 460(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 May, 2023 till the thirtieth day of June, 2023, for the registered persons whose principal place of business is in the the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat 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 June, 2023.
[F. No. CBIC-20006/16/2023-GST]
ALOK KUMAR, Director