GSTR-3B return filing rules require electronic filing, ledger-based payment, and quarterly tax deposits through PMT-06. Registered persons, other than excluded categories, must furnish returns in FORM GSTR-3B electronically through the common portal. The return is filed ... Summary
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GSTR-3B return filing rules require electronic filing, ledger-based payment, and quarterly tax deposits through PMT-06.
Registered persons, other than excluded categories, must furnish returns in FORM GSTR-3B electronically through the common portal. The return is filed monthly or, for specified classes, quarterly by the prescribed due dates. Tax, interest, penalty, fees and other amounts are discharged through the electronic cash ledger or electronic credit ledger, and quarterly filers must pay tax for the first two months of the quarter through FORM GST PMT-06. Amounts so deposited are adjusted in the quarterly return, and refund of any balance is allowed only after filing that return.
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