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Due date for furnishing FORM GSTR-3B extended for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur - 20/2023 - Central GST (CGST)Extract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 20/2023- CENTRAL TAX New Delhi, the 17th July, 2023 G.S.R. 508 (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 ] , 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 ****************** NOTES:- 1. Substituted vide NOTIFICATION NO. 43/2023- CENTRAL TAX dated 25-08-2023 w.e.f. 31-07-2023 before it was read as, thirty-first day of July, 2023
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