NOTIFICATION NO. CCW/GST/74/2015 [MEMO NO.REV-35033/30/2017/CT-II], DATED 18-8-2017 : Andhra Pradesh GST

By | August 18, 2017
(Last Updated On: April 12, 2018)

SECTION 39, READ WITH SECTIONS 37 AND 38, OF THE ANDHRA PRADESH GST ACT, 2017 AND RULE 61 OF THE ANDHRA PRADESH GST RULES, 2017 – RETURNS – FURNISHING OF – FILING OF FORM NO. GSTR-3B

NOTIFICATION NO. CCW/GST/74/2015 [MEMO NO.REV-35033/30/2017/CT-II]DATED 18-8-2017
AS AMENDED BY NOTIFICATION NO. CCW/GST/74/2015 [MEMO NO.REV-35033/31/2017/CT-II], DATED 23-8-2017

In exercise of the powers conferred by Section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) (hereafter in this notification referred to as “the said Act”) read with sub-rule (5) of Rule 61 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as “the said Rules”) the Chief 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 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 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, 20171 [ 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, 201728th 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 1[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 2[26th day of August, 2017] till the date of such deposit.

3.Any other registered person1 [ 25th August, 2017 ]

Payment of taxes for discharge of tax liability as per GSTR-3B:

2. 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 3[on or before 25th August, 2017].

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 there under.

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


1. Substituted by Notification No. CCW/GST/74/2015 [Memo No.REV-35033/31/2017/Ct-II], dated 23-8-2017.

2. Substituted by Notification No. CCW/GST/74/2015 [Memo No.REV-35033/31/2017/Ct-II], dated 23-8-2017.

3. Inserted by Notification No. CCW/GST/74/2015 [Memo No.REV-35033/31/2017/Ct-II], dated 23-8-2017.

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