Last date for furnishing of return in FORM GSTR-3B

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..... 17) (hereafter in this notification referred to as "the said Act") read with sub-rule (5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification No. EXN-F(10)-22/2017 dated 26th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the T .....

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..... 7 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 before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117of the said Rules before the filing of G .....

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..... 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 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, .....

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