NOTIFICATION NO.5/2017-GST [NO.CT/GST-10/2017/192] Assam GST DATED 17-8-2017

By | August 17, 2017
(Last Updated On: May 1, 2018)

SECTION 39 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 61 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017 [ RETURNS ]

 EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-3B FOR MONTH AUGUST, 2017

NOTIFICATION NO.5/2017-GST [NO.CT/GST-10/2017/192]DATED 17-8-2017

AS AMENDED BY NOTIFICATION NO.6/2017-GST [NO.CT/GST-10/2017/193], DATED 21-8-2017

In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No. 463 dated the 9th 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

SI. No.Class of registered personsLast date for furnishing of return in FORM GSTR- 3BConditions
(1)(2)(3)(4)
1.Registered persons entitled to avail input tax credit in terms of section 140 of the Assam Goods and Services Tax Act, 2017 (Assam Act No.-XXVIII of 2017) (hereafter in this notification referred to as “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, 2017.1 [ 25th 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 2[25th 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 3[26th day of August, 2017] till the date of such deposit .

3.Any other registered person4 [ 25th August, 2017 ](iv) . . .

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 5[on or before 25th August, 2017] 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, 2017under Chapter V and section 140 of the said Act read with the rules made thereunder.

This notification shall come into force with effect from the date of publication in the Official Gazet


1. Substituted by Notification No.6/2017-GST [No.CT/GST-10/2017/193], dated 21-8-2017.

2. Substituted by Notification No.6/2017-GST [No.CT/GST-10/2017/193], dated 21-8-2017.

3. Substituted by Notification No.6/2017-GST [No.CT/GST-10/2017/193], dated 21-8-2017.

4. Substituted by Notification No.6/2017-GST [No.CT/GST-10/2017/193], dated 21-8-2017.

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