Clarification regarding availability of transitional credit

जैसा पहले ही बताया था सरकार ने उन टैक्स पेयर्स जिनको 30 जून पर बचे स्टॉक का क्रेडिट लेना है उनके लिये GST रीटर्न की तारीख बढ़ा कर 28 अगस्त तक कर दिया है । 
कुछ प्रमुख बातें ;- 
1. 20 अगस्त तक सभी को टैक्स पे करना है नहीं तो 18% की दर से ब्याज देना होगा । 
2. रीटर्न की तारीख उन्ही के लिये बढ़ी है जो 28 अगस्त तक TRAN-1 फ़ाइल कर देंगे । 
3. सर्विस वाले और ऐसे टैक्सपेयर जिनको TRAN-1 नही भरना है, उनके लिये अंतिम तारीख 20 अगस्त ही है ।
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Ministry of Finance 17-August, 2017 20:03 IST
On Clarification regarding availability of Transitional Credit for GST
As per the rules, the Goods and Services Tax (GST) for the month of July 2017 has to be paid by 20th August, 2017. Only after the payment of full GST, return in summary Form 3B can be filed.
Concerns have been raised about the form for claiming transitional input tax credit not being available on the GSTN website. This form will be available on the GSTN website from 21st August, 2017. In view of this, a small window of opportunity is being given to all the taxpayers. For those taxpayers who do not want to claim any transitional input tax credit have to necessarily pay the tax and file return in Form 3Bbefore the due date of 20th August, 2017. The taxpayers who want to avail the transitional input tax credit should also calculate their tax liability after estimating the amount of transitional credit as per Form TRANS I. They have to make full settlement of the liability after adjusting the transitional input tax credit before 20th August, 2017. However, in such cases, they will get time upto 28th August, 2017 to submit Form TRANS I and Form 3B. In case of shortfall in the amount already paid vis-à-vis the amount payable on submission of Form 3B, the same will have to be paid with interest @ 18% for the period between 21stAugust,2017 till the payment of such differential amount.
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DSM/SBS/AK
(Release ID :170061)