Last date for furnishing the return in Form GSTR-3B electronically through the common portal for the month of July 2017.
05 Re 085\/2016\/Taxation\/A1 Dated:- 17-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Office of the Commissioner of Commercial Taxes,
\nEzhilagam, Chepauk, Chennai -600 005.
\nNotification issued by Commissioner of Commercial Taxes, under
\nCHENNAI, THURSDAY, AUGUST, 17 2017
\nNo. 5 Re 085\/2016\/Taxation\/A1
\n Aavani 1, Hevilambi, Thiruvalluvar Aandu -2048
\nIn exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act. 2017 (19 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 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":" Last date for furnishing the return in Form GSTR-3B electronically through the common portal for the month of July 2017.05 Re 085\/2016\/Taxation\/A1 Dated:- 17-8-2017 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTOffice of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai -600 005. Notification issued by Commissioner of Commercial Taxes, under CHENNAI, THURSDAY, AUGUST, … Continue reading “Last date for furnishing the return in Form GSTR-3B electronically through the common portal for the month of July 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-7427","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7427","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=7427"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7427\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n20th August 2017
\n….
\n2.
\nRegistered 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
\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 FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
\n(iii) where the amount of tax payable under the said Act for the mon<\/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 notification shall come into force with effect from the date of publication in the Official website of the department.
\nSd\/-M.A. Siddique
\nCommissione<\/p>\n
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