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Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 - 23/2017 - Central GST (CGST)

Extract

..... o as “the said Rules”) and notification No. 21/2017-Central Tax dated 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of regi .....

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Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 - 23/2017 - Central GST (CGST)

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..... ub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before 28th August, 2017 along with the applicable interest calculated from the 3[26th day of A .....

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Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 - 23/2017 - Central GST (CGST)

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..... read with the rules made thereunder. 3. This notification shall come into force with effect from the date of publication in the Official Gazette. [F. No. 349/74/2017-GST(Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ************** Notes: 1. Substituted vide notification no. 24/2017 dated 21-8-2017, before it was read as, “20th August, 2017” 2. Substituted vide notification no. 24/2017 dated 21-8-2017, before it was read as, “20th August, 2017” 3 .....

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Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 - 23/2017 - Central GST (CGST)

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