[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"

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2

Substituted

15/2023-Central Tax dated June 19, 2023

May 31, 2023

Before it was read as “thirty-first day of May, 2023” 

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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]"

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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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