https://www.taxtmi.com/acts?id=24791 Registered persons must file the monthly return in FORM GSTR-3 electronically; Part A is auto-generated from FORM GSTR-1 and FORM GSTR-2 and prior liabilities. Payments for tax, interest, penalty, fees and other amounts are to be discharged by debiting the electronic cash or credit ledger and recorded in Part B. A refund claim of the electronic cash ledger balance may be made in Part B and is deemed an application under the refund provisions. Commissioner may permit FORM GSTR-3B in lieu of FORM GSTR-3 where filing extensions warrant. en-us Tue, 04 Apr 2017 10:11:14 +0530 Sat, 03 Jun 2017 17:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24791 Registered persons must file the monthly return in FORM GSTR-3 electronically; Part A is auto-generated from FORM GSTR-1 and FORM GSTR-2 and prior liabilities. Payments for tax, interest, penalty, fees and other amounts are to be discharged by debiting the electronic cash or credit ledger and recorded in Part B. A refund claim of the electronic cash ledger balance may be made in Part B and is deemed an application under the refund provisions. Commissioner may permit FORM GSTR-3B in lieu of FORM GSTR-3 where filing extensions warrant. Act-Rules Bills Tue, 04 Apr 2017 10:11:14 +0530 https://www.taxtmi.com/acts?id=24791