The principal notification no. 12/2023- Central Tax dated 24.05.2023 provides for the extension of the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur. It was amended vide Notification no. 19/2023 – Central Tax dated 17.07.2023 providing extension of the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur. It is further amended vide Notification no. 42/2023 – Central Tax dated 25.08.2023, as reproduced below.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 42/2023- CENTRAL TAX
New Delhi, the 25th August, 2023
G.S.R. 625(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated the 24th May, 2023, namely: —
(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 ―thirty-first day of July, 2023, the words, letter and figure ―twenty-fifth day of August, 2023 shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023.
[F. No. CBIC-20006/10/2023-GST]
ALOK KUMAR, Director
Note: The principal notification No. 12/2023 –Central Tax, dated the 24th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24th May, 2023 and was last amended by notification No. 19/2023 –Central Tax, dated the 17th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 507(E), dated the 17th July, 2023.
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