Extension of GSTR-3B Due Date – Q1 (Apr–Jun 2023) for Manipur

Notification No.: 20/2023 – Central Tax
Date of Notification: 17th July 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(1) & Proviso thereto – Furnishing of returns by quarterly taxpayers
  • Section 39(6) – Power to extend due dates
• CGST Rules, 2017:
  • Rule 61(1)(ii) – Filing of quarterly return in FORM GSTR-3B under QRMP scheme

Summary of Notification:

1. This notification extends the due date for filing FORM GSTR-3B for the quarter ending June 2023.
2. The extension is applicable to registered persons whose principal place of business is in the State of Manipur and who file returns under the QRMP scheme.
3. Such taxpayers can now furnish their quarterly GSTR-3B up to 31st July 2023, instead of the original due date.
4. The relief provides additional time for compliance in view of the prevailing circumstances in Manipur.

Source: Notification No.: 20/2023 – Central Tax