https://www.taxtmi.com/news?id=18654 Filing procedures for FORM GSTR-3B distinguish registered persons not availing transitional credit and those availing it. Non availing persons calculate tax as (output tax + reverse charge tax) minus input credit for July, deposit that cash by 20.08.2017 to the electronic cash ledger, and file GSTR-3B by that date after debiting electronic ledgers. Availing persons calculate tax as (output tax + reverse charge tax) minus (transitional credit + input credit), deposit cash by 20.08.2017, file FORM GST TRAN-1 before GSTR-3B, pay any balance with interest from 21.08.2017, and file GSTR-3B by 28.08.2017. en-us Fri, 18 Aug 2017 10:24:03 +0530 Fri, 18 Aug 2017 10:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=18654 Filing procedures for FORM GSTR-3B distinguish registered persons not availing transitional credit and those availing it. Non availing persons calculate tax as (output tax + reverse charge tax) minus input credit for July, deposit that cash by 20.08.2017 to the electronic cash ledger, and file GSTR-3B by that date after debiting electronic ledgers. Availing persons calculate tax as (output tax + reverse charge tax) minus (transitional credit + input credit), deposit cash by 20.08.2017, file FORM GST TRAN-1 before GSTR-3B, pay any balance with interest from 21.08.2017, and file GSTR-3B by 28.08.2017. News - Fri, 18 Aug 2017 10:24:03 +0530 https://www.taxtmi.com/news?id=18654