The Ministry of Finance, along with the Department of Revenue and Central Board of Indirect Taxes and Customs, has recently extended the due date for the submission of FORM GSTR-3B for April, May and June, 2023. This Extension is applicable to registered persons whose principal place of business is in Manipur, India.
The Notification No. 19/2023 – Central Tax, issued on 17th July 2023, extends the due dates for the tax periods of April, May, and June 2023. This Extension pushes the deadline from the 30th of June 2023 to the 31st of July 2023, effectively granting businesses an additional month for their submission.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 19/2023- Central Tax Dated: 17th July, 2023
G.S.R. 507(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 further 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 “months of April, 2023 and May, 2023” the words, letter and figure “months of April, 2023, May 2023 and June, 2023” shall be substituted;
(ii) for the words, letters and figure “thirtieth day of June, 2023”, the words, letter and figure “thirty-first day of July, 2023” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 30th day of June, 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 G.S.R. 385(E), dated the 24th May, 2023 and was last amended by notification No. 15/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 449(E), dated the 19th June, 2023.
