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of <h1>Himachal Pradesh sets deadlines for July 2017 GSTR-3B filings; conditions apply for FORM GST TRAN-1 submissions.</h1> The Himachal Pradesh Excise and Taxation Department issued a notification specifying the deadlines and conditions for registered persons to file their GSTR-3B returns for July 2017. Registered persons entitled to input tax credit without filing FORM GST TRAN-1 must submit by August 20, 2017. Those opting to file FORM GST TRAN-1 by August 28, 2017, must compute and deposit the tax payable by August 20, 2017, file FORM GST TRAN-1 before GSTR-3B, and pay any excess tax by August 28, 2017, with applicable interest. The notification is effective retroactively from August 17, 2017.
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