Notification No. 23/2017 – Central Tax

[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 17^th 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 08^th 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 08^th 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.	Class of registered	Last date	Conditions
No.	persons		for
			furnishing
			of return in
			FORM
			GSTR-3B
(1)	(2)		(3)	(4)
1.	Registered	persons	20th  August,
	entitled to avail input tax	2017	…
	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
2.	Registered	persons	28th  August,	(i)  compute  the  “tax  payable  under  the
	entitled to avail input tax	2017	said Act” for the month of July, 2017 and
	credit in terms of section		deposit  the  same  in  cash  as  per  the
	140 of the said Act read
		provisions of rule 87 of the said Rules on
	with rule 117 of the said
		or before the 20th August, 2017;
	Rules and opting to file
		(ii) file FORM GST TRAN-1 under sub-
	FORM GST TRAN-1 on
	or before the 28th August,		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	20th  August,	…
	person		2017

• 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.

• 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