GSTR-3B filing deadline set with conditional cash deposit and TRAN-1 requirements; late shortfalls accrue interest. The notification prescribes staggered last dates for furnishing FORM GSTR-3B for July 2017 with special conditions for persons claiming input tax credit and filing FORM GST TRAN-1: compute and deposit tax in cash by the earlier date, file TRAN-1 prior to GSTR-3B, and pay any shortfall with interest by the later date; other registered persons follow the earlier date. Tax liabilities when filing GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline set with conditional cash deposit and TRAN-1 requirements; late shortfalls accrue interest.
The notification prescribes staggered last dates for furnishing FORM GSTR-3B for July 2017 with special conditions for persons claiming input tax credit and filing FORM GST TRAN-1: compute and deposit tax in cash by the earlier date, file TRAN-1 prior to GSTR-3B, and pay any shortfall with interest by the later date; other registered persons follow the earlier date. Tax liabilities when filing GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger.
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