GST return filing: calendar, periodicity rules, reduced late fees, edit-before-offset requirement and staged correction mechanisms. The circular clarifies GST return filing periodicity and due dates for FORM GSTR-1, GSTR-3B and composition returns, confirms self-assessment of aggregate turnover to determine quarterly GSTR-1 eligibility up to Rs. 1.5 Crore, fixes reduced late fees for October onward, keeps system reconciliation with GSTR-2/GSTR-3 in abeyance pending notification, prohibits negative historic entries in GSTR-3B, allows editing of GSTR-3B only before offsetting liabilities, and provides staged operational remedies (edit facility, cash challan FORM GST PMT-06, subsequent adjustments or refunds, and reversal/payment with interest) for common filing errors.
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Provisions expressly mentioned in the judgment/order text.
GST return filing: calendar, periodicity rules, reduced late fees, edit-before-offset requirement and staged correction mechanisms.
The circular clarifies GST return filing periodicity and due dates for FORM GSTR-1, GSTR-3B and composition returns, confirms self-assessment of aggregate turnover to determine quarterly GSTR-1 eligibility up to Rs. 1.5 Crore, fixes reduced late fees for October onward, keeps system reconciliation with GSTR-2/GSTR-3 in abeyance pending notification, prohibits negative historic entries in GSTR-3B, allows editing of GSTR-3B only before offsetting liabilities, and provides staged operational remedies (edit facility, cash challan FORM GST PMT-06, subsequent adjustments or refunds, and reversal/payment with interest) for common filing errors.
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