Central Tax Notifications

CGST Notification 42/2023


Title Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur
Number 42/2023
Date 25-08-2023
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G.S.R…..(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 24thMay, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated the 24thMay, 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 31stday of July, 2023.