The Central Board of Indirect Taxes and Customs (CBIC) vide notification No. 17/2023-Central Tax (G.S.R. 460(E)) issued on 27th June 2023 has extended the filing of Form GSTR-3B for the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in Gujarat. The deadline is fixed till 30th June 2023.
The notification states that “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.”
The notification shall be deemed to have come into force on 20th day 2023.
Form GSTR 3B
The Form GSTR-3B is a compressed summary return, and its objective is for taxpayers to declare and pay off their total GST due for a specific tax period. For each tax period, a taxpayer must submit Form GSTR-3B returns.
The CBIC has also extended the date for furnishing Forms of GSTR-1, GSTR-3B and GSTR-7 in the State of Manipur till 30th June 2023.
Read More: CBIC extends Form Filing of GSTR-1, GSTR-3B and GSTR-7 in Manipur till 30th June 2023
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