Notification for filing Return in Form GSTR-3B

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..... (hereafter in this notification referred to as "the said Rules") and notification 3 dated 08th August, 2017, on the recommendations of the Council, it is specified hereby the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such class of registered persons as mentioned in the c .....

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..... gust, 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-rule (I) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the Chhattisgarh Goods and Serv .....

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..... le 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 Chhattisgarh Goods and Service Tax Act, 2017; (ii) "tax payable under the Chhattisgarh Goods and Service Tax Act, 2017& .....

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