Amendment Notification by Commissioner of State Tax under rule 61(5) of the HGST Rules,2017 specifying class of registered persons, conditions and date of filling GSTR-3B

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..... red by sub-rule (5) of Rule 61 of the Haryana Goods and Services Tax Rules, 2017, (hereafter in this notification referred to as "the said Rules") framed under the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as "the said Act") and Haryana Government, Excise and Taxation Department Notification No.69/ST-2, dated 10th August, 2017, the Commission .....

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..... … 2. Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017 28th August, 2017 (i) compute the "tax payable under 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 .....

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..... B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger. Explanation.- For the purposes of this notification, the expression- (i) "Registered person" means the person required to file return under sub-section (1) of se .....

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