The Central Board of Indirect Taxes and Customs (CBIC) on June 19, 2023, issued a notification regarding amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated November 10, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), namely: —
In the said notification, in the fourth proviso:- (i) for the words, letter and figure ― tax period April 2023 the words, letter and figure ― tax periods April 2023 and May 2023 shall be substituted; (ii) for the words, letters and figure ―thirty-first day of May 2023, the words, letter and figure ―thirtieth day of June 2023 shall be substituted.
This is applicable to the state of Manipur.
This notification shall be deemed to have come into force with effect from May 31, 2023.
[Notification No. 14/2023- Central Tax]
