TMI BlogLast date for persons furnishing of return in FORM GSTR-3BX X X X Extracts X X X X X X X X Extracts X X X X ..... n exercise of the powers conferred by Section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) (hereafter in this notification referred to as "the said Act") read with sub-rule (5) of Rule 61 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") the Chief Commissioner, on the recommendations of the Council, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger. 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 the said Act" means the difference between the tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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