GSTR-3B filing deadline clarifies class-based submission dates and cash deposit and TRAN-1 filing conditions for July. Specifies class-based deadlines and conditions for furnishing FORM GSTR-3B for July 2017. Persons opting to file FORM GST TRAN-1 must compute July tax payable, deposit tax in cash by the earlier prescribed date, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest from the prescribed date. All registrants filing GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash or credit ledger by the prescribed due date.
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GSTR-3B filing deadline clarifies class-based submission dates and cash deposit and TRAN-1 filing conditions for July.
Specifies class-based deadlines and conditions for furnishing FORM GSTR-3B for July 2017. Persons opting to file FORM GST TRAN-1 must compute July tax payable, deposit tax in cash by the earlier prescribed date, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest from the prescribed date. All registrants filing GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash or credit ledger by the prescribed due date.
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