The Central Board of Indirect Taxes and Customs (CBIC) has issued Central Tax Notification 17/2023 dated June 27, 2023 to extend the due date for filing the return in FORM GSTR-3B for the month of May 2023 from June 20, 2023 to June 30, 2023, applicable for registered persons whose principal place of business is located in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat.
The extension is applicable to those who are required to file their return under section 39(1) read with CGST rule 61(1)(i).
This notification is effective from June 20, 2023.
CBIC Central Tax Notification 17/2023 dated 27/06/2023: GSTR-3B (May 2023) Due Date Extended for Gujarat Taxpayers