[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 11/2023- Central Tax
New Delhi, the 24th May, 2023

G.S.R. ......(E).— In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the
recommendations of the Council, hereby makes the following further amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the
10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 699(E), dated the 10th November, 2020, namely: —

In the said notification, after the third proviso, the following proviso shall be inserted, namely:-
“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of
the said rules for the tax period April, 2023, for the registered persons required to furnish return under sub section (1) of section 39 of the said Act whose principal place of business is in the State of Manipur, shall be
extended till the thirty-first day of May, 2023.”.

2. This notification shall be deemed to have come into force with effect from the 11th day of May, 2023.

[F. No. CBIC- 20006/10/2023-GST]
(Alok Kumar)
Director

Note: The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in
the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was
last amended by notification No. 25/2022 –Central Tax, dated the 13th December, 2022, published in the
Gazette of India, Extraordinary vide number G.S.R. 877(E), dated the 13th December, 2022.