Extension of GSTR-3B due date: filing permitted later for Manipur-based registrants required under proviso to section 39. The Commissioner, pursuant to powers under the Central Goods and Services Tax Act and on Council recommendation, extends the due date for furnishing FORM GSTR-3B for the quarter ending June, 2023 until the twenty-fifth day of August, 2023 for registered persons whose principal place of business is in Manipur and who are required to furnish the return under the proviso to sub section (1) of section 39 read with clause (ii) of sub rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.