The CBIC vides Notification No. 41/2023-Central Tax, Notification No. 42/2023-Central Tax, Notification No. 43/2023-Central Tax, and Notification No. 44/2023-Central Tax, all dated August 25, 2023, has extended the due dates for filing GSTR-1, GSTR-3B, and GSTR-7 for the period of April, May, June and July 2023 for taxpayers whose principal place of business is in the State of Manipur, till August 25, 2023.
The Notifications can be accessed at: https://egazette.gov.in/WriteReadData/2023/248347.pdf