Due date for Form GSTR-3B extended for those claiming input tax credit u/s 140, Rule 117.

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....Due date of furnishing Form GSTR-3B extended for the Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017 with conditions.....