Extension of GSTR-3B Due Dates – April & May 2023 (Manipur)

Notification No.: 15/2023 – Central Tax
Date of Notification: 19th June 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(1) & 39(6) – Furnishing of returns and power to extend due dates
• CGST Rules, 2017:
  • Rule 61(1)(i) – Filing of monthly return in FORM GSTR-3B
• Earlier Notification Amended:
  • Notification No. 12/2023 – Central Tax, dated 24th May 2023 – Extension of GSTR-3B due date for Manipur

Summary of Notification:

1. This notification amends Notification No. 12/2023 – Central Tax to provide further relief to taxpayers in Manipur affected by disturbances.
2. The due date for filing FORM GSTR-3B has been extended for the tax periods April 2023 and May 2023.
3. The new due date is 30th June 2023 instead of 31st May 2023.
4. The notification is deemed to have come into effect from 31st May 2023, thereby validating the extended compliance timeline for Manipur taxpayers.

Source: Notification No.: 15/2023 – Central Tax