Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017.
Tax/4(53)/GST-NOTN/2016/02 Dated:- 18-8-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 18th August, 2017
No. Tax/4(53)/GST-NOTN/2016/2 :- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 (hereafter in this notification referred to us “the said Rules”) and notification dated 11th August, 2017, the Commissioner, on the recommendations of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
p;.
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
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-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the said Act the month of July, 2017, as detailed in the return furnished In FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person sh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =