No Form GSTR-3B revision; Deemed credit available after Form GST TRAN-II filing, clarifies Govt.

Govt. issues clarification on tax payment, filing of Form GSTR-3B Return and transitional credit for July 2017; While explaining the steps to follow by registered persons who do not opt / opt to avail transitional credit, Govt. highlights that Form GSTR-3B cannot be revised once filed; Transitional credit shall be available on filing of Form GST TRAN-I only and since the last date for filing thereof is September 30, transitional credit can be availed in subsequent months...