Conditions for furnishing the return in FORM GSTR-3B for the month of July 2017.

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....rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9th August, 2017, the Commissioner, on the recommendations....

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....o file FORM GST TRAN-1 on or before the 28th August, 2017. 20th August, 2017 … 2. 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 3. Any other registered person 20th August 2017 (iv)…. (i) compute the "tax....

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....as per GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B 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 ....