Govt. extends the due date for filing GSTR-3B for the quarter ending June, 2023 in Manipur till July 31, 2023

50th GST Council recommendation:

The 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, wherein it was recommended to extend the due dates for filing Form GSTR-1, Form GSTR-3B, and Form GSTR-7 for the months of April, May, and June 2023for registered persons whose principal place of business is in the State of Manipur.

Notification:

The CBIC has issued Notification No. 20/2023- Central Tax dated July 17, 2023 to extend the due date of filing of Form GSTR-3B for the quarter ending June, 2023 till July 31, 2023 for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under proviso to section 39(1) the Central Goods and Services Tax Act, 2017 read withclause (ii) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.