GSTR-3B Return Filing Date Extended to 28th august 2017

Gov­ern­ment Extends the Due date to File GSTR-3B for July 2017 to 28.08.2017

In exer­cise of the pow­ers con­ferred by sec­tion 168 of the West Ben­gal Goods and Ser­vices Tax Act, 2017 (West Ben. Act XXVIII of 2017) (here­after in this noti­fi­ca­tion referred to as “the said Act”) read with sub-rule (5) of rule 61 of the West Ben­gal Goods and Ser­vices Tax Rules, 2017 (here­after in this noti­fi­ca­tion referred to as “the said Rules”) and noti­fi­ca­tion No. 04‑C.T./GST dat­ed 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)             file FORM GST TRAN‑1 under sub- rule (1) of rule 117 of the said Rules before the fil­ing of GSTR-3B; (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 the 28th August, 2017 along with the applic­a­ble inter­est cal­cu­lat­ed from the 21st day of August, 2017 till the date of such deposit.
3.	Any per­son	oth­er	reg­is­tered	20th August, 2017	(iv)	…

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

Expla­na­tion.- For the pur­pos­es of this noti­fi­ca­tion, the expression-

• “Reg­is­tered per­son” means the per­son required to file return under sub-sec­tion (1) of sec­tion 39 of the said Act;
• “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

3. This noti­fi­ca­tion shall come into force with effect from the 17th day of August,