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[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 3[months of April, 2023, May, 2023 and June, 2023] till the 4[thirty-first day of July, 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 Notes:
Sr. No. | Change | Notification No. | Applicability date | Particulars of change | Remarks |
1 | Substituted | 15/2023-Central Tax dated June 19, 2023 | May 31, 2023 | Before it was read as "month of April, 2023" | ---- |
2 | Substituted | 15/2023-Central Tax dated June 19, 2023 | May 31, 2023 | Before it was read as “thirty-first day of May, 2023” | ---- |
3 | Substituted | 19/2023-Central Tax dated July 17, 2023 | June 30, 2023 | Before it was read as "1[months of April 2023 and May 2023]" | ---- |
4 | Substituted | 19/2023-Central Tax dated July 17, 2023 | June 30, 2023 | Before it was read as "2[thirtieth day of June, 2023]" | ---- |
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