Extension of due date for filing FORM GSTR-3B for the month of May, 2023 till 13.06.2023 in Jamnagar, Morbi, Patan & Banaskantha in Gujarat
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 17/2023–Central Tax
New Delhi, the 27th June, 2023
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 return 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 20th day of June, 2023.
[F. No. CBIC-20006/16/2023-GST]
ALOK KUMAR, Director
- Common business premise not enough to label loan creditor as accommodation entry provider
- CBDT amends IT Rules 114F 114G and 114H related to reporting financial institutions
- Not making available material forming basis of reopening shows AO had prejudged the issue
- Reopening conclusion that assessee was “Non-Filer” was non-application of mind – High Court
- HC declined to allow voluminous documents physically in Faceless Assessment
