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TMI BlogSpecifies the conditions for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 29th March, 2022 No. S.O. 18/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nishing of return in FORM GSTR-3B Conditions (1) (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of tax deposited in cash as per item (i), 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 21st day of August, 2017 till the date of such deposit. 3. Any other registered person 20th Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder. This notification shall be deemed to have come into force on the 17th day of August, 2017. NILKANTH S. AVHAD, Commissioner of State Tax, Punjab. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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