Notification No. 12/2023 - Central Tax dated 24-05-2023 [Extension of time limit for GSTR-3B]

Notification No. 12/2023 - Central Tax dated 24-05-2023

In exercise of the powers conferred by section 39(6) of the CGST Act, 2017

Monthly GSTR-3B time limit extended for RPs of Manipur for Apr-Jun 23 = 31^st Jul, 2023

Commissioner, hereby extends the due date for furnishing the return in GSTR-3B [1][months of April, 2023, May, 2023, June, 2023 and July, 2023] till the [2][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 u/s 39(1) read with rule 61(1)(i) of the CGST Rules, 2017.

[1] Substituted for words “months of April, 2023, May, 2023 and June, 2023” by Notification No. 42/2023-Central Tax dt. 25-08-2023 wef 31-07-2023.

Earlier substituted for words “months of April, 2023 and May, 2023” by Notification No. 19/2023-Central Tax dt. 17-07-2023 wef 30-06-2023.

Earlier substituted for words “for the month of April, 2023” by Notification No. 15/2023-Central Tax dt. 19-06-2023.

[2] Substituted for words “31^st day of July, 2023” by Notification No. 42/2023-Central Tax dt. 25-08-2023 wef 31-07-2023.

Earlier substituted for words “thirtieth day of June, 2023” by Notification No. 19/2023-Central Tax dt. 17-07-2023 wef 30-06-2023.

Earlier substituted for words “31^st May, 2023” by Notification No. 15/2023-Central Tax dt. 19-06-2023.

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Time limit for furnishing GSTR-3B [Rule 61(5) of CGST Rules]

Notification No. 12/2023 - Central Tax dated 24-05-2023 [Extension of time limit for GSTR-3B]