GST return filing: monthly GSTR-3B, edit facility for pre-offset corrections, adjust residuals in later returns or claim refund. 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.
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: monthly GSTR-3B, edit facility for pre-offset corrections, adjust residuals in later returns or claim refund.
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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