The CBIC vide Notification No. 17/2023–Central Tax dated June 27, 2023 has extended the deadline for filing the return (FORM GSTR-3B) for the month of May 2023 until June 30, 2023.
This extension applies to registered businesses located in the districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha in the state of Gujarat, who are required to submit the return under section 39(1) of the Central Goods and Services Tax Act (“the CGST Act”).
The notification is effective from June 20, 2023.
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/246828.pdf