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<h1>Maharashtra GST Notification: Deadlines for GSTR-3B Returns and Tax Payments for July 2017 u/s 140 Announced.</h1> The Maharashtra State Tax Commissioner issued Notification No. 23/2017 under the Maharashtra Goods and Services Tax Act, 2017, specifying conditions for filing GSTR-3B returns for July 2017. Registered persons eligible for input tax credit under section 140 must file their returns by August 20, 2017, if not filing FORM GST TRAN-1, or by August 28, 2017, if opting to file FORM GST TRAN-1. Those filing TRAN-1 must compute and deposit July's tax by August 20, 2017, and pay any excess tax by August 28, 2017. This notification is effective from August 17, 2017.