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    <title>Extension of due date for furnishing FORM GSTR-3B for April, May, June and July, 2023 for Registered persons whose principal place of business is in the State of Manipur</title>
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    <description>Extension of the due date for furnishing Form GSTR-3B is prescribed for registered persons whose principal place of business is in Manipur by substituting the covered months to include April, May, June and July 2023 and replacing the previously prescribed final date with a later filing date, the notification being effective retrospectively from the end of July 2023.</description>
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