Amendment Notification by Commissioner of State Tax under rule 61(5) of the HGST Rules,2017 specifying class of registered persons, conditions and date of filling GSTR-3B
73/ST-2 Dated:- 18-8-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th August, 2017
No. 73/ST-2.-In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Haryana Goods and Services Tax Rules, 2017, (hereafter in this notification referred to as “the said Rules”) framed under the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as “the said Act”) and Haryana Government, Excise and Taxation Department Notification N
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d Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017
20th August, 2017
…
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 f
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ledger or electronic credit ledger.
Explanation.- For the purposes of this notification, the expression-
(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act;
(ii) “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.
3. This notification shall come into force with effect from the date of publication in the Official Gazette.
ASHIMA BRAR,
Excise and Taxation Commissioner- cum-
Commissioner of State Tax, Haryana
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