GST – States – 23/2017-State Tax – Dated:- 17-8-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 17th August 2017. NOTIFICATION Notification No. 23/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the said rules ) and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in the Government of Maharashtra Gazette, Extra-ordinary, Part II No. 66, dated the 11th August 2017, the Commissioner of State tax, Maharashtra, on the recommendations of the
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stered persons entitled to avail input tax credit in terms of section 140 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as 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 FROM 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 for the month of July, 2017, as detailed in the return furnish
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