Last date of furnishing of return in FORM GSTR-3B
F.1-11(100)-TAX/GST/2017 Dated:- 19-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNEMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA.
Dated, Agartala, the 19th August, 2017.
No.F.1-11(100)-TAX/GST/2017
NOTTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 the Tripura State Goods and Services Tax Rules. 2017 (hereafter in this notification referred to as “the said Rules”) and notification dated 08th August, 2017 published in the Tripura Gazette, Extraordinary Issue dated the 08th August, 2017, the Chief Commissioner. on the recommendations the Council, hereby specifies the conditions in column (4) of the Table below for furnishing the return in FORM GSTR-3B electronically through the common portal for the month of July 2017, for such class registered persons as mentioned in the corresponding entry in column (2) of the sa
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r, 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 through the cominion
portal for the month of July, 2017. for such class of registered persons as mentioned in the
corresponding entry in column (2) of the said Table, by the date specified in the
corresponding entry in column (3) of the said Table, namely:-
St.
No.
Class of registered
persons
TABLE
1.ast date
for
furnishing
of return in
FORM
GSTR-3B
Conditions
(1)
1.
(2)
Registered
persons
20th
(3)
August,
(4)
2.
entitled to avail input tax 2017
credit in terms of section
140 of the said Act read
with rule 117 of the said
persons 28th August.
Rules but opting not to
file FORM GST TRAN-
1 on or before the 28th
August, 2017
Registered
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
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STR-3B: Every registered
person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49
of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount
payable under the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation. For the purposes of this notification, the expression-
3.
(i)
(ii)
“Registered person” means the person required to file return under sub-section (1)
of section 39 of the said Act;
“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.
This notification shall come into force with effect from the date of publication in the
Official Gazette.
19/8/17
(Dr. B. Kaur, IA'S)
Chief Commissioner of State Tax
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