GST Notification – 12/2023:

To explain in simple words:

The Commissioner, with the approval of the Council, has used the authority given by a specific section (sub-section 6 of section 39) in the Central Goods and Services Tax Act, 2017, to extend the deadline for submitting the tax return in FORM GSTR-3B for the month of April 2023.

This extended deadline applies to registered businesses whose main place of operation is in the State of Manipur and who are required to submit their return under sub-section 1 of section 39, along with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

The extension moves the due date for filing the tax return from the regular date to the thirty-first day of May 2023.

Additionally, this decision becomes effective from the 20th day of May 2023.