The CBIC vide Notifications No. 14, 15 and 16/2023 – Central Tax all dated June 19, 2023 extends the due date of filing of GSTR-1, GSTR-3B and GSTR-7 for the months of April and May 2023 for taxpayers whose principal place of business is in the State of Manipur till June 30, 2023.
The notification shall be deemed to have come into force with effect from May 31, 2023.
The Notifications can be accessed at: https://egazette.gov.in/WriteReadData/2023/246657.pdf