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

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....nferred by sub-rule (5) of 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 8^th 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 9^th August, 2017, the Commiss....

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....ad with rule 117 of the said Rules but opting not to file FORM GST TRAN-1 on or before the 28th August, 2017. 20^th 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. 28^th August 2017   3. Any other ....

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....ll the date of such deposit. 2. Payment of taxes for discharge of tax liability 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. E....