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Core Purpose

Notification extending the due date for furnishing FORM GSTR-3B for the month of May 2023 to 30 June 2023 for registered persons in specified districts of Gujarat, under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017.

Detailed Summary

The Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, by Notification No. 17/2023-Central Tax, G.S.R. 460(E) dated 27 June 2023, in exercise of powers under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the GST Council, extends the due date for furnishing the return in FORM GSTR-3B for May 2023 to 30 June 2023 for registered persons whose principal place of business is in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat, who are required to furnish returns under section 39(1) read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017; the notification is deemed to have come into force with effect from 20 June 2023, is issued under F. No. CBIC-20006/16/2023-GST and signed by Alok Kumar, Director.

Full Text

EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 371] NEW DELHI, TUES DAY , JUNE 27, 2023/ASHADHA 6, 194 5 CG-DL-E-27062023-246828 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 27th June, 2023 No. 17/2023–CENTRAL TAX G.S.R . 460 (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 extends the due date for furnishing the retur n in FORM GSTR -3B for the month of May, 2023 till the thirtieth day of June, 2023, for the registered persons whose principal place of business is in the the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat 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 2 0th day of June, 2023. [F. No. CBIC -20006/16/2023 -GST ] ALOK KUMAR, Director Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delh i-110054.

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