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    <title>Dates of filling in GSTR3B for July 2017</title>
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    <description>The Commissioner prescribes conditional deadlines for filing FORM GSTR-3B for July 2017 based on whether registered persons will claim transitional input tax credit and file FORM GST TRAN-1. Those opting to file TRAN-1 must compute and deposit tax in cash by the initial deadline, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash by the later deadline with interest. All liabilities must be discharged through the electronic cash ledger or electronic credit ledger. Definitions of &quot;registered person&quot; and &quot;tax payable under the Act&quot; are provided.</description>
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    <pubDate>Thu, 17 Aug 2017 00:00:00 +0530</pubDate>
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      <title>Dates of filling in GSTR3B for July 2017</title>
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      <description>The Commissioner prescribes conditional deadlines for filing FORM GSTR-3B for July 2017 based on whether registered persons will claim transitional input tax credit and file FORM GST TRAN-1. Those opting to file TRAN-1 must compute and deposit tax in cash by the initial deadline, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash by the later deadline with interest. All liabilities must be discharged through the electronic cash ledger or electronic credit ledger. Definitions of &quot;registered person&quot; and &quot;tax payable under the Act&quot; are provided.</description>
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