GST – States – CGGST/01/2017(05) – Dated:- 17-8-2017 – Commissioner of State Tax Chhattisgarh, Raipur Notification Raipur, dated : 17.08.2017 No./CGGST/01/2017 (05) – In exercise of the powers conferred by sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (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 corresponding entry in column (2) of the said Table, by the date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
;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 Service Tax Act, 2017 for 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 shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicable interest calculated from the 21st day of Aug
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =