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

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..... chal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017. State Government, on the recommedations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as s .....

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..... s 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 before the 25th August, 2017 ; .....

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..... 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 (I) of section 39 of the said Act ; (ii) "tax payable under the said Act" means the difference between the tax .....

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