GST – States – 02/2017-State Tax – Dated:- 18-8-2017 – DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) NOTIFICATION New Delhi, the 18th August, 2017 No. 02/2017-State Tax (Reference Central notification no.23/2017) No. F. 2 (3)/Policy-GST/2017/683-94.-In exercise of the powers conferred by sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. 01/2017- State Tax dated 16th August, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, dated the 16th August, 2017, the Commissioner, 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 ele
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id 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 117of 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 a
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