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    <title>Due date for furnishing FORM GSTR-3B for April, May and June, 2023 extended for registered persons whose principal place of business is in the State of Manipur</title>
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    <description>The amendment extends the period to furnish FORM GSTR-3B to include April, May and June, 2023 for registered persons whose principal place of business is in Manipur, and substitutes the earlier due date with the thirty-first day of July, 2023; the notification is deemed effective from the thirtieth day of June, 2023.</description>
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