Last date for furnishing of return in FORM GSTR-3B.

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....fter in this notification referred to as "the said Act") read with sub-rule (5) of Rule 61 of the Goa Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification No. CCT/26-2/2017-18/3 dated 08th August, 2017 published in the Extraordinary Official Gazette No. 3, Series II No. 18 dated 08th August, 2017, the Commissioner, on the recommendati....

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.... 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 28th August, 2017 (i) compute the "tax payable under the said Act" for the month of July, 2017 and deposit the same in cash as per the provisions of Rule 87 of the said Rules on or before t....

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.... shall, subject to the provisions of Section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger. Explanation:- For the purposes of this notification, the expression- (i) "Registered person" means the person required to file return under sub-section (1) of....