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

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....2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as "the said Act") read with sub-rule (5) of rule 61 of the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules") and notification No. 12250 dated  the 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column ....

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....erms 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 (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 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-....

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....d 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 section 39 of the said Act; (ii) "tax payable under th....