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        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.

        <h1>GST return filing: monthly GSTR-3B, edit facility for pre-offset corrections, adjust residuals in later returns or claim refund.</h1> The circular mandates monthly filing of FORM GSTR-3B and calendarised due dates for FORM GSTR-1 (monthly or quarterly by turnover), confirms deferred system reconciliation with GSTR 1/GSTR 2 pending notifications, and prescribes use of an edit facility to rectify errors in GSTR 3B before liability offset; residual adjustments must be made in subsequent returns with payment of interest or by claiming refunds where adjustment is not feasible.

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