CBIC extends Form GSTR-3B filing due date for QRMP and Non QRMP Taxpayers

The Central Board of Indirect Taxes and Customs(CBIC) has extended Form GSTR-3B filing due date for for QRMP and Non QRMP Taxpayers having place of business in State of Manipur via issuing Notification.

Via issuing Notification No. 19/2023 – Central Tax, CBIC made following amendments:

GSTR-3B Due Date Extended for tax periods April, 2023 May, 2023 and June, 2023 for for the registered person whose principal place of business is in the State of Manipur [Non-QRMP].

The Date of Filing has been extended to 31st July 2023.

The Notification Stated, “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 24th 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 24th May, 2023.”

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

(ii) for the words, letters and figure “thirtieth day of June, 2023”, the words, letter and figure “thirty-first day of July, 2023” shall be substituted.

This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Via issuing Notification No. 20/2023 – Central Tax, CBIC made following amendments:

GSTR-3B Due Date Extended for quarter ending 30th June 2023 for for the registered person whose principal place of business is in the State of Manipur [QRMP].

The Date of Filing has been extended to 31st July 2023.

The Notification Stated as, “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.”

Form GSTR-3B is a simplified summary return, and the objective of the form is for taxpayers to disclose and discharge their summary GST liabilities for a certain tax period. Every tax period, a regular taxpayer must file Form GSTR-3B returns.

For Official Notification Download PDF Given Below: