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<h1>Electronic monthly return submission in FORM GSTR-3 mandates ledger debits for liabilities and allows refund claims within the return.</h1> Registered persons must file the monthly return in FORM GSTR-3 electronically; Part A is auto-generated from FORM GSTR-1 and FORM GSTR-2 and prior liabilities. Payments for tax, interest, penalty, fees and other amounts are to be discharged by debiting the electronic cash or credit ledger and recorded in Part B. A refund claim of the electronic cash ledger balance may be made in Part B and is deemed an application under the refund provisions. Commissioner may permit FORM GSTR-3B in lieu of FORM GSTR-3 where filing extensions warrant.
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