Due date extension for GSTR-1: furnishing by taxpayers in Manipur for April-June extended to 31 July. The amendment extends the due date for furnishing FORM GSTR-1 to cover tax periods April 2023, May 2023 and June 2023 for registered persons whose principal place of business is in the State of Manipur, substitutes the earlier deadline with a later compliance date, and declares the amendment deemed to have come into force from 30th June 2023.