Condition and Extension of time for filing FORM GSTR-3B.

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..... ferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, read with section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), conditions are being specified in column (4) pf 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 registered persons .....

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..... the said Act" for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of 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 .....

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..... ication, the expression- (i) "Registered person" means the person required to file return under sub-section (1) of section 39 of the said Act; (ii) "tax payable under the said Act" means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V a .....

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