The Central Board of Indirect Taxes (CBIC) on July 17, 2023, issued a notification to further extend the due date for furnishing returns in FORM GSTR-3B for the registered persons whose principal place of business is in the State of Manipur.
The following has been amended namely: -
• In the said notification the due date has been extended for furnishing the return in FORM GSTR-3B for the quarter ending June 2023 till July 31, 2023, for the registered persons whose principal place of business is in the State of Manipur.
[Notification No. 20/2023–Central Tax]