Notification No. 23/2017
Date: August 17, 2017
Subject: Specification of conditions and due dates for filing GSTR-3B for July 2017.
Description:
Different due dates and conditions are prescribed for filing GSTR-3B based on whether TRAN-1 is filed. Payment of tax liability, filing of TRAN-1 and interest provisions are specified for July 2017 returns.
Effective Date: 17th August, 2017
Previous Notification:
Notification No. 21/2017–Central Tax dated 08.08.2017
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