GST return filing: quarterly GSTR-1 option up to Rs 1.5 crore, reduced late fees, and pre-offset edit facility. Registered persons must file FORM GSTR-3B monthly, with persons whose self-assessed aggregate turnover is up to Rs. 1.5 crore eligible to file FORM GSTR-1 quarterly; this choice is fixed for the financial year. Late fees are reduced for October 2017 onwards (lower rates for NIL and non NIL liabilities). Errors in GSTR-3B may be edited online before offsetting; where editing is not possible, corrections must be made in subsequent GSTR-3B/GSTR-1 or refunds claimed. System reconciliation with GSTR-1/GSTR-2 awaits further notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST return filing: quarterly GSTR-1 option up to Rs 1.5 crore, reduced late fees, and pre-offset edit facility.
Registered persons must file FORM GSTR-3B monthly, with persons whose self-assessed aggregate turnover is up to Rs. 1.5 crore eligible to file FORM GSTR-1 quarterly; this choice is fixed for the financial year. Late fees are reduced for October 2017 onwards (lower rates for NIL and non NIL liabilities). Errors in GSTR-3B may be edited online before offsetting; where editing is not possible, corrections must be made in subsequent GSTR-3B/GSTR-1 or refunds claimed. System reconciliation with GSTR-1/GSTR-2 awaits further notification.
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