Extend the due date for furnishing FORM GSTR-3B for registered persons whose principal place of business is in the State of Manipur - Notification No. 12/2023 – Central Tax, dated the 24th May, 2023 asamended. - 15/2023 - Central GST (CGST)
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Extension of GSTR-3B due date: Manipur-based registrants' returns for April and May extended to June 30, 2023. Amendment extends the filing period for FORM GSTR-3B for registered persons with principal place of business in Manipur by adding May, 2023 to April, 2023 returns and moving the due date from 31 May, 2023 to 30 June, 2023; effected under the Commissioner's powers under sub-section (6) of section 39 and deemed effective from 31 May, 2023, amending Notification No. 12/2023-Central Tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B due date: Manipur-based registrants' returns for April and May extended to June 30, 2023.
Amendment extends the filing period for FORM GSTR-3B for registered persons with principal place of business in Manipur by adding May, 2023 to April, 2023 returns and moving the due date from 31 May, 2023 to 30 June, 2023; effected under the Commissioner's powers under sub-section (6) of section 39 and deemed effective from 31 May, 2023, amending Notification No. 12/2023-Central Tax.
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