Due date for filing GSTR-3B for the month of May 2023 has been extended for taxpayers whose principal place of business is located in the districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha in the state of Gujarat. The new due date is June 30, 2023. The extension was announced by the Central Board of Indirect Taxes and Customs (CBIC) in a notification dated June 27, 2023.
Official copy of the notification has been enclosed below
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 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
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