{"id":7433,"date":"2017-08-19T00:00:00","date_gmt":"2017-08-18T18:30:00","guid":{"rendered":""},"modified":"2017-08-19T00:00:00","modified_gmt":"2017-08-18T18:30:00","slug":"last-date-of-furnishing-of-return-in-form-gstr-3b","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=7433","title":{"rendered":"Last date of furnishing of return in FORM GSTR-3B"},"content":{"rendered":"<p>Last date of furnishing of return in FORM GSTR-3B<br \/>F.1-11(100)-TAX\/GST\/2017 Dated:- 19-8-2017 Tripura SGST<br \/>GST &#8211; States<br \/>Tripura SGST<br \/>Tripura SGST<br \/>GOVERNEMENT OF TRIPURA<br \/>\nOFFICE OF THE CHIEF COMMISSIONER OF STATE TAX<br \/>\nPANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA.<br \/>\nDated, Agartala, the 19th August, 2017.<br \/>\nNo.F.1-11(100)-TAX\/GST\/2017<br \/>\nNOTTIFICATION<br \/>\nIn 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 &#8220;the said Rules&#8221;) 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121623\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>r, on the<br \/>\nrecommendations of the Council, hereby specifies the conditions in column (4) of the Table<br \/>\nbelow, for furnishing the return in FORM GSTR-3B electronically through the cominion<br \/>\nportal for the month of July, 2017. for such class of registered persons as mentioned in the<br \/>\ncorresponding entry in column (2) of the said Table, by the date specified in the<br \/>\ncorresponding entry in column (3) of the said Table, namely:-<br \/>\nSt.<br \/>\nNo.<br \/>\nClass of registered<br \/>\npersons<br \/>\nTABLE<br \/>\n1.ast date<br \/>\nfor<br \/>\nfurnishing<br \/>\nof return in<br \/>\nFORM<br \/>\nGSTR-3B<br \/>\nConditions<br \/>\n(1)<br \/>\n1.<br \/>\n(2)<br \/>\nRegistered<br \/>\npersons<br \/>\n20th<br \/>\n(3)<br \/>\nAugust,<br \/>\n(4)<br \/>\n2.<br \/>\nentitled to avail input tax 2017<br \/>\ncredit in terms of section<br \/>\n140 of the said Act read<br \/>\nwith rule 117 of the said<br \/>\npersons 28th August.<br \/>\nRules but opting not to<br \/>\nfile FORM GST TRAN-<br \/>\n1 on or before the 28th<br \/>\nAugust, 2017<br \/>\nRegistered<br \/>\nentitled to avail input tax<br \/>\ncredit in terms of section<br \/>\n140 of the said Act read<br \/>\nwith rule 117 of the said<br \/>\nRules and opting to file<br \/>\nFORM GST TRAN-1 on\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121623\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>STR-3B: Every registered<br \/>\nperson furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49<br \/>\nof the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount<br \/>\npayable under the Act by debiting the electronic cash ledger or electronic credit ledger.<br \/>\nExplanation. For the purposes of this notification, the expression-<br \/>\n3.<br \/>\n(i)<br \/>\n(ii)<br \/>\n&#8220;Registered person&#8221; means the person required to file return under sub-section (1)<br \/>\nof section 39 of the said Act;<br \/>\n&#8220;tax payable under the said Act&#8221; means the difference between the tax payable for<br \/>\nthe month of July, 2017 as detailed in the return furnished in FORM GSTR-3B<br \/>\nand the amount of input tax credit entitled to for the month of July, 2017 under<br \/>\nChapter V and section 140 of the said Act read with the rules made thereunder.<br \/>\nThis notification shall come into force with effect from the date of publication in the<br \/>\nOfficial Gazette.<br \/>\n19\/8\/17<br \/>\n(Dr. B. Kaur, IA&#39;S)<br \/>\nChief Commissioner of State Tax<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121623\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Last date of furnishing of return in FORM GSTR-3BF.1-11(100)-TAX\/GST\/2017 Dated:- 19-8-2017 Tripura SGSTGST &#8211; StatesTripura SGSTTripura SGSTGOVERNEMENT 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=7433\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Last date of furnishing of return in FORM GSTR-3B&#8221;<\/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-7433","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7433","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=7433"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7433\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}