Condition and Extension of time for filing FORM GSTR-3B.

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..... In exercise of the powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, read with section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) , conditions are being specified in column (4) pf the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, .....

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..... 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 before the 28th August, 2017 28 th 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 prov .....

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..... 2. 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 cash ledger or electronic credit ledger. Explanation .- For the .....

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