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La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
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No. 134 Poudouchéry Venredi 18 Août 2017 (27 Sravana 1939)
No. Puducherry Friday 18th August 2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2017/2.
Puducherry, dated 18th August 2017.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as "the said Rules"), read with notification F.No. 3240/CTD/GST/2017, dated 8th August, 2017 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 129, dated 8th August, 2017, the Commissioner of State Tax, Puducherry, 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:-
[ 1571 ]LA GAZETTE DE L'ETAT [ PART-I 1572 1572 TABLE
Sl. Class of registered Last date Conditions No. persons for
furnishing
of return in
FORM
GSTR-3B
(1) (2)
(3)
(4)
1 Registered persons entitled 20th August,
—
to avail input t a x c r e d i t 2017. in terms of section 140 of the said Act, read with rule 117 of the said Rules b u t o p t i n g n o t t o f i l e FO RM GS T T RAN- 1 on or before the 28th August, 2017.
2 Registered persons entitled 28th August, (i) compute the "tax payable to avail input tax credit 2017. under the said Act" for the in terms of section 140 of month of July, 2017 and the s a i d Ac t , r e a d wi t h deposit the same in cash as rule 117 of the said Rules per the provisions of rule and opting to file FORM 87 of the said Rules on or GST TRAN-1 on or before before the 20th August, 2017; (ii) file FORM GST TRAN-1 the 28th August, 2017. u n d e r s u b - r u l e ( 1 ) o f rule 117 of the said Rules b e f o r e t h e f i l i n g o f GSTR-3B;
(iii) where the amount of tax payable under the said Act f o r th e mo n th o f July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds t h e a m o u n t o f t a x deposited in cash as per item (i), the registered p er so n sh al l p ay s uc h excess amount in cash in a c c o r d a n c e w i t h t h e 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, 2 0 1 7 t i l l t h e d a t e o f such deposit.
3 Any other registered 20th August,
—
person. 2017.
PART-I ] LA GAZETTE DE L'ETAT 15732. 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-
"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 thereunder.
3. This notification shall come into force with effect from the date of publication in the Official Gazette.
G. SRINIVAS,
Commissioner of State Tax
Puducherry.
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