Central Tax
20/2023
17-07-2023
Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION NO. 20/2023 – CENTRAL TAX
New Delhi, dated the 17th July, 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 quarter ending June, 2023 till the 1[twenty-fifth day of August, 2023]1, for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under proviso to sub-section (1) of section 39 read with clause (ii) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
[F. No. CBIC-20006/10/2023-GST]
(Alok Kumar)
Director
1. Substituted (w.e.f. 31-07-2023) vide Notification No. 43/2023- Central Tax dated 25-08-2023 before it was read as, "thirty-first day of July, 2023"
