Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
F. No. 3240/CTD/GST/2017/2 Dated:- 18-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F. No. 3240/CTD/GST/2017/2
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
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Puducherry, dt., 18th August 2017
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) read with notification F.No.3240/CTD/GST/2017 dated 8th August, 2017 published in the Gazette of Puducherry, Extraordinary', Part I, No. 129, dated 8th August, 2017, the Commissioner of State Tax, Pudu
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h August, 2017
20th August, 2017
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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 for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in ca
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