MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION No. 12/2023- Central Tax
(Amendment History)

New Delhi, the 24^th May, 2023

G.S.R. 385(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 ³[months of April, 2023, May, 2023, June, 2023 and July, 2023] ^[helldodold[²[months of April, 2023, May, 2023 and June, 2023]]^{helldod] [helldodold}[¹[months of April, 2023 and May, 2023]]^{helldod] [helldodold}[month of April, 2023]^helldod] till the ³[twenty-fifth day of August, 2023] ^[helldodold[²[thirty-first day of July, 2023]^{helldod] [helldodold}[¹[thirtieth day of June, 2023]]^{helldod] [helldod old}[thirty-first day of May, 2023]^helldod], for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

2. This notification shall be deemed to have come into force with effect from the 20^th day of May, 2023.

[F. No. CBIC- 20006/10/2023-GST]
ALOK KUMAR, Director

1  Substituted Vide:-Notification No. 15/2023-Central Tax dt. 19.06.2023  (w.e.f 31.05.2023)

2. Substituted Vide:-Notification No. 19/2023-Central Tax dt. 17.07.2023  (w.e.f 30.06.2023)

3. Substituted Vide:-Notification No. 42/2023-Central Tax dt. 25.08.2023  (w.e.f 31.07.2023)

AMENDMENT HISTORY