GST-Specifying Conditions for submission of GSTR-3B with TRAN-1-extension of date upto 28th August 2017.
23\/2017-State Tax Dated:- 17-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
\nGST Bhavan, Mazgaon, Mumbai 400 010, dated the 17th August 2017.
\nNOTIFICATION
\nNotification No. 23\/2017-State Tax
\nMAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
\nNo. JC(HQ)-1\/GST\/2017\/Noti\/18\/ADM-8.- In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the “said rules”) and notification No. JC(HQ)-1\/GST\/2017\/Noti\/18\/ADM-8, dated the 8th August 2017 published in th<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n terms of section 140 of the said Act read with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o the provisions of section 49 of said the 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST-Specifying Conditions for submission of GSTR-3B with TRAN-1-extension of date upto 28th August 2017.23\/2017-State Tax Dated:- 17-8-2017 Maharashtra SGSTGST – StatesMaharashtra SGSTMaharashtra SGSTCOMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 17th August 2017. NOTIFICATION Notification No. 23\/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1\/GST\/2017\/Noti\/18\/ADM-8.- In exercise … Continue reading “GST-Specifying Conditions for submission of GSTR-3B with TRAN-1-extension of date upto 28th August 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7350","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7350","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7350"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7350\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n20th August 2017
\n…..
\n(2)
\nRegistered persons entitled to avail input tax credit in terms of section 140 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as 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.
\n28th August 2017
\n(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 ;
\n(ii) file FROM GST TRAN-1 under s<\/p>\n
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\nExplanation.-For the purposes of this notification, the expression-
\n(i) “Registered person” means the person required to file return under sub-section (1) of section 39 of the said Act ;
\n(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.
\n3. This notifica<\/p>\n
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