Notification No. 42/2023
Date: August 25, 2023
Subject: Extension of due date for furnishing FORM GSTR-3B for specified months.
Description:
This notification extends the due date for filing FORM GSTR-3B for the months of April 2023 to July 2023. The revised due date replaces the earlier specified date in the principal notification. The amendment applies to registered persons required to file monthly returns.
Effective Date:
31 July 2023 (deemed)
Previous Notification:
Notification No. 12/2023 – Central Tax dated 24.05.2023