Central Tax Notification No 42 of 2023 dt 25th August, 2023 under GST

Notification no 42/2023 Central Tax date on 25th August, 2023, GST

Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur.

The extract of GST Notification No. 42/2023- Central Tax is given below:

Notification No. 42/2023- Central Tax, GST

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE) 

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 

NOTIFICATION 

No. 42/2023 – CENTRAL TAX

New Delhi, the 25^th August, 2023

G.S.R.....(E).— 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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated the 24^th May, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated the 24^th May, 2023,

namely: —

(i)    for the words, letter and figure ?months of April, 2023, May, 2023 and June, 2023? the words, letter and figure ?months of April, 2023, May, 2023, June, 2023 and July, 2023? shall be substituted; 

(ii)   for the words, letters and figure ?thirty-first day of July, 2023?, the words, letter and figure ?twenty-fifth day of August, 2023? shall be substituted.

2. This notification shall  be  deemed  to have come  into  force  with effect  from the 31^st day of July, 2023.

[F. No. CBIC-20006/10/2023-GST]

(Alok Kumar) 

Director

Note: The principal notification No. 12/2023 –Central Tax, dated the 24^th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24^th May, 2023 and was last amended by notification No. 19/2023 –Central Tax, dated the 17^th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 507(E), dated the 17^th July, 2023.