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

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..... d to as "the said Act") read with sub-rule (5) of Rule 61 of the Bihar goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification S.O.-169 dated 21st September, 2017 published in the Bihar Gazette, Extraordinary vide no.-875 dated 21st September, 2017, the Commissioner, on the recommendations of the Council, hereby speci .....

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..... n 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 28 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 25 August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rul .....

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..... tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger on or before 25th August, 2017. 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 t .....

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