GST Notification – 11/2023:

Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1of the said rules for the tax period April 2023, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the State of Manipur, shall be extended till the thirty-first day of May 2023. 2. This notification shall be deemed to have come into force with effect from the 11th day of May 2023.

In Simple words:
Registered businesses in the state of Manipur, India, who are required to submit their sales details (outward supplies) in a form called GSTR-1 for the month of April 2023, will get extra time to do so. The deadline for them to provide these details has been extended until May 31, 2023.

The notification, which contains this information, is considered to have officially started and become effective from May 11, 2023.