GST – States – F. No. 3240/CTD/GST/2017/2 – Dated:- 18-8-2017 – F. No. 3240/CTD/GST/2017/2 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT *** 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, Puducherry, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically
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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 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 th
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