The Central Board of Indirect Taxes and Customs (CBIC) on August 25, 2023, amends an older notification No. 20/2023 – Central Tax, dated July 17, 2023, related to the extension of the due date for furnishing the return in FORM GSTR-3B for the registered persons whose principal place of business is in the State of Manipur.
The following has been amended: -
•For the words, letters, and figures July 31, 2023, the words, letters, and figures August 25, 2023, shall be substituted.
This notification shall be deemed to have come into force with effect from July 31, 2023.
The detailed notification is given in the document attached below.
[Notification No. G.S.R. 626(E).]
