The Ministry of Finance (MoF) on August 25, 2023, issued a notification Seeking to extend the due date for furnishing FORM GSTR-3B for registered persons whose principal place of business is in the State of Manipur.
A further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated May 24, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated May 24, 2023,
(i) For the words, letter and figure ―months of April 2023, May 2023 and June 2023 the words, letter and figure ―months of April 2023, May 2023, June 2023 and July 2023 shall be substituted;
(ii) for the words, letters and figure ―the thirty-first day of July 2023, the words, letter and figure ―the twenty-fifth day of August 2023 shall be substituted.
This notification shall be deemed to have come into force with effect from July 31, 2023.
[Notification No. 42/2023- CENTRAL TAX]
