Return filing extension: GSTR-3B deadline for specified Gujarat districts extended, effective from a stated June date. The Commissioner, under sub section (6) of section 39 of the Central Goods and Services Tax Act, 2017, extends the due date for furnishing the return in FORM GSTR-3B for May 2023 for registered persons whose principal place of business is in Kutch, Jamnagar, Morbi, Patan and Banaskantha districts of Gujarat and who are required to file 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; the notification is deemed effective from the twentieth day of June 2023.