Return filing periodicity governed by turnover, with revised deadlines, reduced late fees, and edit facility for GSTR 3B corrections. Return filing is governed by a calendar linking FORM GSTR 1 periodicity to self assessed aggregate turnover, with monthly FORM GSTR 3B filing mandatory for all registrants and composition taxpayers filing FORM GSTR 4 quarterly. Reduced late fees apply for post transitional months and initial waivers are noted. An on line edit facility permits rectification of GSTR 3B errors prior to offsetting liabilities; after offsetting, corrections must be made via subsequent month returns, refunds, challans (FORM GST PMT 06) or amendments in FORM GSTR 1. System reconciliation with GSTR 1 and GSTR 2 will be operationalised once filing timelines are notified, and negative entries in GSTR 3B are not permitted.
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.
Return filing periodicity governed by turnover, with revised deadlines, reduced late fees, and edit facility for GSTR 3B corrections.
Return filing is governed by a calendar linking FORM GSTR 1 periodicity to self assessed aggregate turnover, with monthly FORM GSTR 3B filing mandatory for all registrants and composition taxpayers filing FORM GSTR 4 quarterly. Reduced late fees apply for post transitional months and initial waivers are noted. An on line edit facility permits rectification of GSTR 3B errors prior to offsetting liabilities; after offsetting, corrections must be made via subsequent month returns, refunds, challans (FORM GST PMT 06) or amendments in FORM GSTR 1. System reconciliation with GSTR 1 and GSTR 2 will be operationalised once filing timelines are notified, and negative entries in GSTR 3B are not permitted.
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