{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["2017-18","2018-19"],"not_rendered":{"defined_names":1},"read":"whole","date_system":"1900"}

{"sheet":"2017-18","index":0,"n_rows":29,"n_cols":11,"rows_kept":29,"merged":[[1,0,1,6],[2,0,4,6],[7,1,7,3],[9,0,10,0],[9,1,9,3],[9,7,9,9],[9,10,10,10]]}
[]
["AS PER 39TH GST COUNCIL MEETING ON 14TH MARCH, 2020 (AMMENDMENT)"]
["Interest to be charged on Net Cash Liability (retrospective amendment from 01.07.2017) Earlier the department had issued Lacs of Notices involving the Penal Interest running in thousands of crores demanding Interest on Gross Amount. Now, this controversy is settled & the Interest would be applicable in case of only Net Cash Liability I.e. Gross Liability – Input credit available."]
[]
[]
[]
[]
[null,"INTEREST CALCULATION @ 18% FOR F.Y 2017-18"]
[]
["Period","GST PAID IN CASH(AS PER SHOWN IN GSTR-3B)",{"$nulls":5},"INTEREST PAYABLE",null,null,"Total Intt."]
[null,"CGST","SGST","IGST","DUE DATE","DOP","DAYS","CGST","SGST","IGST"]
[]
["JULY",0,0,0,"2017-08-25","2017-08-26",{"$f":"IF(F13-E13>0,F13-E13,0)","v":1},{"$f":"ROUND((B13*0.18*$G13/365),)","v":0},{"$f":"ROUND((C13*0.18*$G13/365),)","v":0},0,{"$f":"H13+I13+J13","v":0}]
["AUGUST",0,0,0,"2017-09-20","00:00:00",{"$f":"IF(F14-E14>0,F14-E14,0)","v":0},0,0,0,0]
["SEPTEMBER",0,0,0,"2017-10-20","00:00:00",0,0,0,0,0]
["OCTOBER",0,0,0,"2017-11-20","00:00:00",0,0,0,0,0]
["NOVEMBER",0,0,0,"2017-12-20","00:00:00",0,0,0,0,0]
["DECEMBER",0,0,0,"2017-01-22","00:00:00",0,0,0,0,0]
["JANUARY",0,0,0,"2018-02-20","00:00:00",0,0,0,0,0]
["FEBRUARY",0,0,0,"2018-03-20","00:00:00",0,0,0,0,0]
["MARCH",0,0,0,"2018-04-20","2018-04-20",0,0,0,0,0]
[]
["TOTAL",{"$f":"SUM(B13:B21)","v":0},{"$f":"SUM(C13:C21)","v":0},{"$f":"SUM(D13:D21)","v":0},{"$nulls":3},{"$f":"SUM(H13:H21)","v":0},{"$f":"SUM(I13:I21)","v":0},{"$f":"SUM(J13:J21)","v":0},{"$f":"SUM(K13:K21)","v":0}]
[]
[]
["DOP  : It is the Date of Filling of GSTR-3B"]
["Due Date  : It is the Due Date Actually for the Month of Tax Period it may be changed as per State Wise Notification,"]
["                : Also Note that Extention of Date of  Filling of GSTR-3B for the FY 2017-18 is 31-3-2019 is not to be taken for the purpose of Intt Calculation, "]
["                : Intt is to Be Calculated as Per Orginal Due Date for the Tax Period"]

{"sheet":"2018-19","index":1,"n_rows":32,"n_cols":11,"rows_kept":32,"merged":[[1,0,1,6],[2,0,4,6],[7,1,7,3],[9,0,10,0],[9,1,9,3],[9,7,9,9],[9,10,10,10]]}
[]
["AS PER 39TH GST COUNCIL MEETING ON 14TH MARCH, 2020 (AMMENDMENT)"]
["Interest to be charged on Net Cash Liability (retrospective amendment from 01.07.2017) Earlier the department had issued Lacs of Notices involving the Penal Interest running in thousands of crores demanding Interest on Gross Amount. Now, this controversy is settled & the Interest would be applicable in case of only Net Cash Liability I.e. Gross Liability – Input credit available."]
[]
[]
[]
[]
[null,"INTEREST CALCULATION @ 18% FOR F.Y 2018-19"]
[]
["Period","GST PAID IN CASH(AS PER SHOWN IN GSTR-3B)",{"$nulls":5},"INTEREST PAYABLE",null,null,"Total Intt."]
[null,"CGST","SGST","IGST","DUE DATE","DOP","DAYS","CGST","SGST","IGST"]
[]
["APRIL",0,0,0,"2018-05-20","2018-06-21",{"$f":"IF(F13-E13>0,F13-E13,0)","v":32},{"$f":"ROUND((B13*0.18*$G13/365),)","v":0},{"$f":"ROUND((C13*0.18*$G13/365),)","v":0},0,{"$f":"H13+I13+J13","v":0}]
["MAY",0,0,0,"2018-06-20","00:00:00",{"$f":"IF(F14-E14>0,F14-E14,0)","v":0},{"$f":"ROUND((B14*0.18*$G14/365),)","v":0},{"$f":"ROUND((C14*0.18*$G14/365),)","v":0},{"$f":"ROUND((D14*0.18*$G14/365),)","v":0},{"$f":"H14+I14+J14","v":0}]
["JUNE",0,0,0,"2018-07-20","00:00:00",0,0,0,0,0]
["JULY",0,0,0,"2018-08-24","00:00:00",0,0,0,0,0]
["AUGUST",0,0,0,"2018-09-20","00:00:00",0,0,0,0,0]
["SEPTEMBER",0,0,0,"2018-10-20","00:00:00",0,0,0,0,0]
["OCTOBER",0,0,0,"2018-11-20","00:00:00",0,0,0,0,0]
["NOVEMBER",0,0,0,"2018-12-20","00:00:00",0,0,0,0,0]
["DECEMBER",0,0,0,"2019-01-20","00:00:00",0,0,0,0,0]
["JANUARY",0,0,0,"2019-02-20","00:00:00",0,0,0,0,0]
["FEBRUARY",0,0,0,"2019-03-20","00:00:00",0,0,0,0,0]
["MARCH",0,0,0,"2019-04-20","00:00:00",0,0,0,0,0]
[]
["TOTAL",{"$f":"SUM(B13:B24)","v":0},{"$f":"SUM(C13:C24)","v":0},{"$f":"SUM(D13:D24)","v":0},{"$nulls":3},{"$f":"SUM(H13:H24)","v":0},0,0,0]
[]
[]
["DOP  : It is the Date of Filling of GSTR-3B"]
["Due Date  : It is the Due Date Actually for the Month of Tax Period it may be changed as per State Wise Notification,"]
["                : Also Note that Extention of Date of  Filling of GSTR-3B for the FY 2018-19  is not to be taken for the purpose of Intt Calculation, "]
["                : Intt is to Be Calculated as Per Orginal Due Date for the Tax Period"]