Extension of GSTR-3B Filing – Special Category States (Notification 20/2023 Amended)

Notification No.: 43/2023 – Central Tax
Date of Notification: 25th August 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(6) – Power to extend due dates for furnishing returns
• Earlier Notification Amended:
  • Notification No. 20/2023 – Central Tax, dated 17th July 2023 – Extension of GSTR-3B due date for Manipur

Summary of Notification:

1. This notification amends Notification No. 20/2023 – Central Tax to further extend the due date for filing FORM GSTR-3B for registered persons in Manipur.
2. The due date for furnishing FORM GSTR-3B for the quarter ending June 2023 under the QRMP scheme has been extended from 31st July 2023 to 25th August 2023.
3. The notification is deemed to have come into effect from 31st July 2023, thereby validating the compliance window till the extended date.

Source: Notification No.: 43/2023 – Central Tax