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

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....d Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as "the said Act") read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing th....

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....ule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28^th August, 2017. 28^th 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 the 20^th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules befor....

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....rest, 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 section 39 of the said Act; (ii) "tax payable under the said Act" means the difference between the tax....