GSTR-3B filing deadline: specific classes must meet prescribed payment and TRAN 1 filing conditions before submitting returns. The notification prescribes deadlines and conditions for furnishing FORM GSTR-3B for July 2017: certain input-tax-credit entitled persons who opt to file FORM GST TRAN-1 must compute and deposit tax in cash by an earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest; others have specified return deadlines. All liabilities in GSTR-3B are to be discharged by debiting the electronic cash or electronic credit ledger, subject to statutory payment provisions. Definitions of 'registered person' and 'tax payable under the Act' are provided and the order takes effect on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline: specific classes must meet prescribed payment and TRAN 1 filing conditions before submitting returns.
The notification prescribes deadlines and conditions for furnishing FORM GSTR-3B for July 2017: certain input-tax-credit entitled persons who opt to file FORM GST TRAN-1 must compute and deposit tax in cash by an earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest; others have specified return deadlines. All liabilities in GSTR-3B are to be discharged by debiting the electronic cash or electronic credit ledger, subject to statutory payment provisions. Definitions of "registered person" and "tax payable under the Act" are provided and the order takes effect on publication in the Official Gazette.
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