The Central Board of Indirect Taxes and Customs (CBIC) on May 24, 2023, issued a notification regarding the Extension in the due date for furnishing the return in FORM GSTR-3B for the month of April 2023.
This Notification shall be deemed to have come into force with effect from May 20, 2023.
The following has been stated namely: -
• It states that the due date for furnishing the return in FORM GSTR-3B for the month of April 2023 has been extended to May 31, 2023, for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
[Notification No. 12/2023- Central Tax]
