Notification 12/2023 - Central Tax
Date: May 24, 2023
Effective From: May 20, 2023
Subject
Extends 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
Content
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 extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2023 till the thirty- first day of May, 2023, for the registered persons whose pr…