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.

Notification No. 12/2023 - Extension of GSTR-3B Filing Deadline for Manipur

The Indian Ministry of Finance, under the Central Board of Indirect Taxes and Customs, has issued Notification No. 12/2023 on May 24, 2023. This notification extends the deadline for filing the GSTR-3B return for businesses located in Manipur. According to the Central Goods and Services Tax Act, 2017, specifically under sub-section (6) of section 39, the Commissioner has the authority to make such extensions based on recommendations from the GST Council. The new deadline for submitting GSTR-3B returns for the months of April, May, June, and July 2023 is now set for August 25, 2023. This extension is applicable to registered persons whose primary business location is in Manipur and who are required to file returns under the relevant sections and rules of the Central Goods and Services Tax Rules, 2017. The notification is effective retroactively from May 20, 2023. The notification was issued by Alok Kumar, Director, under the file number CBIC-20006/10/2023-GST.