CGST Notification No. 23/2017 Central Tax Date 17-08-2017

Notification No. 23/2017 CTGST dated 17.08.17 –Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017

[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 andServices Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the saidAct) 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, theCommissioner, on the recommendations of the Council, hereby specifies the conditions incolumn (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 personsas mentioned in the corresponding entry in column (2) of the said Table, by the date specifiedin the corresponding entry in column (3) of the said Table, namely:-

TABLE

2. Payment of taxes for discharge of tax liability as per GSTR-3B: Every registeredperson furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amountpayable 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 forthe month of July, 2017 as detailed in the return furnished in FORM GSTR-3Band the amount of input tax credit entitled to for the month of July, 2017 underChapter V and section 140 of the said Act read with the rules made there under.

3. This notification shall come into force with effect from the date of publication inthe Official Gazette.

[F. No. 349/74/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

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• Download the official notification no. 23/2017 – Central Tax dated 17.08.17
• Notificationno. 24/2017 – Central Tax dated 21.08.17