GST – 23/2017 – Dated:- 17-8-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 23/2017 – Central Tax New Delhi, the 17th August, 2017 G.S.R. 1024 (E)- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. 21/2017-Central Tax dated 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08th August, 20
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28th August, 2017 1[25th August, 2017] … 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 2[25th August, 2017]; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited i
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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 payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-3B and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the said Act read with the rules made thereunder. 3. This notification shall come into force with effect from the date of publication in the Official Gazette. [F. No. 349/74/2017-GST(Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ************** Notes: 1. Substituted v
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