Specifies the conditions for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017

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..... 8/P.A.5/2017/S.168/PGSTR/2017/R.61/2022.-In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), hereafter in this notification referred to as "the said Act", read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules,2017 (hereafter in this notification referred to as "the said rules") and the Government of Pun .....

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..... sons entitled to avail input tax credit in terms of section 140 of 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 20th August, 2017 … 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 bef .....

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..... such deposit. 3. Any other registered person 20th August, 2017 … Payment of taxes for discharge of tax liability as per GSTR-3B.- Every registered person furnishing the return in FORM GSTR-3B 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 c .....

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