Notification No. 43/2023
Date: August 25, 2023
Subject: Extension of due date for furnishing FORM GSTR-3B for the quarter ending June 2023.
Description:
This notification extends the due date for filing FORM GSTR-3B for the quarter ending June 2023. The earlier due date is substituted with a revised date in the principal notification. The amendment applies to taxpayers filing quarterly returns.
Effective Date:
31 July 2023 (deemed)
Previous Notification:
Notification No. 20/2023 – Central Tax dated 17.07.2023