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TMI BlogSeeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 1024 (E)- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. 21/2017-Central Tax dated 08th Augu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) (4) 1. 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 but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017 1 [25th August, 2017] 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before 28th August, 2017 along with the applicable interest calculated from the 3 [26th day of August, 2017] till the date of such deposit. 3. Any other registered person 4 [25th August, 2017] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder. 3. This notification shall come into force with effect from the date of publication in the Official Gazette. [F. No. 349/74/2017-GST(Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India **** ..... X X X X Extracts X X X X X X X X Extracts X X X X
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