Extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur. - 12/2023 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 12/2023- Central Tax New Delhi, the 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 5 [ months of April, 2023, May, 2023, June, 2023 and July, 2023 ] till the 6 [ twenty-fifth day of August, 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 ***************** NOTES:- 1. Substituted vide NOTIFICATION NO. 15/2023- CENTRAL TAX dated 19-06-2023 w.e.f. 31-05-2023 before it was read as, month of April, 2023 2. Substituted vide NOTIFICATION NO. 15/2023- CENTRAL TAX dated 19-06-2023 w.e.f. 31-05-2023 before it was read as, thirty-first day of May, 2023 3. Substituted vide NOTIFICATION NO. 19/2023- CENTRAL TAX dated 17-07-2023 w.e.f. 30-06-2023 before it was read as, 1 [ months of April, 2023 and May, 2023 ] 4. Substituted vide NOTIFICATION NO. 19/2023- CENTRAL TAX dated 17-07-2023 w.e.f. 30-06-2023 before it was read as, 2 [ thirtieth day of June, 2023 ] 5. Substituted vide NOTIFICATION NO. 42/2023- CENTRAL TAX dated 25-08-2023 w.e.f. 31-07-2023 before it was read as, 3 [ months of April, 2023, May, 2023 and June, 2023 ] 6. Substituted vide NOTIFICATION NO. 42/2023- CENTRAL TAX dated 25-08-2023 w.e.f. 31-07-2023 before it was read as, 4 [ thirty-first day of July, 2023 ]