Notification No. 12/2023-CENTRAL TAX [N10-ZJ9]
As at 6 September 2026. In force from 24 May 2023.
In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2023 till the thirty- first day of May, 2023, for the registered persons whose principal place of business is in the State of Manipur and are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
2. This notification shall be deemed to have come into force with effect from the 20th day of May, 2023.
Made under
Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council". Names sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 [S10-78E]. Vires verified.
Acts on (0)
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Acted on by (3)
Cites: Notification No. 15/2023-CENTRAL TAX [N10-ZN7], 19 June 2023. "No. 12/2023 – Central Tax, dated the 24t".
Amends: Notification No. 19/2023-CENTRAL TAX [N10-ZSZ], 17 July 2023. "No. 12/2023 – Central Tax, dated the 24t".
Amends: Notification No. 42/2023-CENTRAL TAX [N11-11N], 25 August 2023. "No. 12/2023 – Central Tax, dated the 24t".
Not held (0)
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