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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 23/2017 – Central
Tax
New Delhi, the 17th August, 2017
G.S.R. ( )E.:- In exercise of the powers conferred by section 168 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this
notification referred to as “the said Act”) read with sub-rule (5) of rule 61 of
the Central Goods and Services Tax Rules, 2017 (hereafter in this notification
referred to as “the said Rules”) and notification No. 21/2017- Central Tax dated
08th August, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08th August,
2017, the Commissioner, on the recommendations of the Council, hereby specifies
the conditions in column (4) of the Table below, for furnishing the return in
FORM GSTR-3B electronically through the common portal for the month of July,
2017, for such class of registered persons as mentioned in the corresponding
entry in column (2) of the said Table, by the date specified in the
corresponding entry in column (3) of the said Table, namely:-
TABLE
| Sl. No. |
Class of registered persons |
Last date for furnishing of return in FORM GSTR-3B |
Conditions |
| (1) |
(2) |
(3) |
(4) |
| 1 |
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 but
opting not to 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 |
(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) (ii) file
FORM GST TRAN-1 under subrule (1) of rule 117 of the said Rules
before the filing of FORM GSTR-3B; (iii) (iii) where the amount of tax
payable under the said Act for the month of July, 2017, as detailed in
the return furnished in FORM GSTR-3B, exceeds the amount of tax
deposited in cash as per item (i), the registered person shall pay such
excess amount in cash in accordance with the provisions of rule 87 of
the said Rules on or before 28th August, 2017 along with the applicable
interest calculated from the 21st day of August, 2017 till the date of
such deposit. |
| 3 |
Any other registered person |
20th August, 2017 |
---- |
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.
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
payable for the month of July, 2017 as detailed in the return furnished in FORM
GSTR-3B and the amount of input tax credit entitled to for the month of July,
2017 under Chapter V and section 140 of the said Act read with the rules made
thereunder.
3. This notification shall come into force with effect from the date of
publication in the Official Gazette.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No. 349/74/2017-GST(Pt.)]
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