Notification No 12/2023- Central Tax GSTR 3B Date Extended for April 2023 for Manipur
New Delhi, the 24th May, 2023
No. 12/2023- Central Tax
G.S.R. 385(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 month of April, 2023 till the thirty-first day of May,
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
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