[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
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,
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
2017
before the filing of FORM 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 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.
[F. No. 349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
