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of <h1>Taxpayers Must File Monthly GSTR-3 for Consolidating Supplies and Tax Liability Under GST Framework</h1> Form GSTR-3 is a monthly return that taxpayers must file under the Goods and Services Tax (GST) framework. It consolidates details of outward supplies, inward supplies, and the tax liability of the taxpayer for the specified period. This form is part of the final draft rules for GST returns, established on June 3, 2017, and is essential for ensuring compliance with statutory provisions related to taxation. The form facilitates the reconciliation of tax liabilities with the input tax credit and payment of taxes, forming a critical component of the GST regulatory process.
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