TMI BlogConditions for furnishing the return in FORM GSTR-3B for the month of July 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. CT/GST-10/2017/188 dated 8 th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9 th August, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t tax credit in terms of section 140 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ) read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017. 20 th August, 2017 2. Register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tailed 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 the 28 th August, 2017 along with the applicable interest calculated from the 21 st day of August, 2017 till the date of such deposit. 2. Payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder. This notification shall come into force with effect from the date of publication in the Official Gazette, ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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