Notification No. 20/2023-CENTRAL TAX [N10-ZTS]

As at 6 September 2026. In force from 17 July 2023.

Dates: made 17 July 2023; in force 17 July 2023; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 17th July, 2023. Band A.

Cite: Notification No. 20/2023-CENTRAL TAX [N10-ZTS]. Machine: N10-ZTS.

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 quarter ending June, 2023 till the thirty-first day of July, 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 sub-section (1) of section 39 read with clause (ii) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

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 (1)

Cites: Notification No. 43/2023-CENTRAL TAX [N11-12K], 25 August 2023. "No. 20/2023 – Central Tax, dated the 17t".

Not held (0)

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