Last date for furnishing of return in FORM GSTR-3B
S.O. 263 Dated:- 8-11-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
\nCommercial Tax Department
\nNotification
\n8th November 2017
\nS.O. 263, Dated 8th November 2017-In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as "the said Act") read with sub-rule (5) of Rule 61 of the Bihar goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification S.O.-169 dated 21st September, 2017 published in the Bihar Gazette, Extraordinary vide no.-875 dated 21st September, 2017, the Commissioner, o<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s of this notification, the expression- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Last date for furnishing of return in FORM GSTR-3BS.O. 263 Dated:- 8-11-2017 Bihar SGSTGST – StatesBihar SGSTBihar SGSTBihar Government Commercial Tax Department Notification 8th November 2017 S.O. 263, Dated 8th November 2017-In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this … Continue reading “Last date for furnishing of return in FORM GSTR-3B”<\/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-9536","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9536","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=9536"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9536\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n25 August, 2017
\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
\n28 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 25 August, 2017;
\n(ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of FORM GSTR-3B;
\n(iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per <\/p>\n
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\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 17 August, 2017.
\n[(File No. Bikri-kar\/GST\/Vividh-21 \/2017-3995)]
\nBy order of the Governor of Bihar,
\nSUJATA CHATURVEDI,
\nCommissioner-cum-Principal Secretary
\nCommercial Taxes Departme<\/p>\n
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