Extension of GSTR-3B due date for registered persons in Manipur, revising the statutory filing deadline accordingly. The Commissioner amends Notification No. 20/2023-Central Tax to extend the due date for furnishing FORM GSTR-3B for the quarter ending June, 2023 for registered persons whose principal place of business is in Manipur by substituting 'thirty-first day of July, 2023' with 'twenty-fifth day of August, 2023', and declares the amendment to be deemed to have come into force from the thirty-first day of July, 2023.