TMI BlogForm and manner of furnishing of returnX X X X Extracts X X X X X X X X Extracts X X X X ..... ore the twentieth day of the month succeeding such month: (ii) proviso to sub-section (1) of section 39,for each quarter, or part thereof, for the class of registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in column (3) of the said Table, namely: Table S. No. Class of registered persons Due Date (1) (2) (3) 1. Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tend the due date for depositing the said amount in FORM GST PMT-06 , for such class of taxable persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner: Provided also that while making a deposit in FORM GST PMT-06, such a registered person may (a) for the first month of the quarter, take into account the balance in the electronic cash ledger. (b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month. (4) The amount deposited by the registered persons under sub-rule (3) above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Notification No. 49/2019 Central Tax dated 09-10-2019 w.e.f. 01-07-2017 before it was read as (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1 , FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3 . (4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54. 3 [ (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or before the twenty-second day of the month succeeding such month: Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month. ] ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
