https://www.taxtmi.com/acts?id=22673 Every registered taxable person, excluding those under the composition scheme, must file FORM GSTR-3 electronically via the Common Portal or notified facilitation centres. Part A is auto-generated from GSTR-1, GSTR-2, the electronic credit ledger, electronic cash ledger and electronic tax liability register. Part B is used to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash and/or credit ledger, and to claim refunds of electronic cash ledger balances as an application under section 38. Extensions may permit alternative filing methods as notified. en-us Thu, 06 Oct 2016 17:22:47 +0530 Thu, 06 Oct 2016 17:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22673 Every registered taxable person, excluding those under the composition scheme, must file FORM GSTR-3 electronically via the Common Portal or notified facilitation centres. Part A is auto-generated from GSTR-1, GSTR-2, the electronic credit ledger, electronic cash ledger and electronic tax liability register. Part B is used to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash and/or credit ledger, and to claim refunds of electronic cash ledger balances as an application under section 38. Extensions may permit alternative filing methods as notified. Act-Rules Bills Thu, 06 Oct 2016 17:22:47 +0530 https://www.taxtmi.com/acts?id=22673