| Date: |
24-05-2023
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| Notification No: |
NOTIFICATION No. 12/2023 – CENTRAL TAX
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
[F. No. CBIC-20006/10/2023-GST] |
| Subject: |
Seeks to 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.
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Untitled 2
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
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.....(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
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