https://www.taxtmi.com/forms?id=1204 Form GSTR-3B requires reporting of outward supplies and inward supplies liable to reverse charge, with taxable value, integrated tax, central tax, State or Union Territory tax and cess. Electronic commerce operator tax liability is reported separately: operators report notified supplies on which they pay tax, while registered suppliers report corresponding supplies made through operators. Both exclude these supplies from ordinary outward taxable supplies. Reversals are identified separately, and net available credit is calculated after reversals. Tax payment reporting distinguishes ordinary liabilities from reverse-charge and electronic commerce operator liabilities, including adjustments for negative liability from a previous tax period, payment through credit or cash, and cash payment of interest and late fees. en-us Tue, 25 Jul 2017 11:15:00 +0530 Thu, 05 Nov 2026 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=1204 Form GSTR-3B requires reporting of outward supplies and inward supplies liable to reverse charge, with taxable value, integrated tax, central tax, State or Union Territory tax and cess. Electronic commerce operator tax liability is reported separately: operators report notified supplies on which they pay tax, while registered suppliers report corresponding supplies made through operators. Both exclude these supplies from ordinary outward taxable supplies. Reversals are identified separately, and net available credit is calculated after reversals. Tax payment reporting distinguishes ordinary liabilities from reverse-charge and electronic commerce operator liabilities, including adjustments for negative liability from a previous tax period, payment through credit or cash, and cash payment of interest and late fees. Forms GST Tue, 25 Jul 2017 11:15:00 +0530 https://www.taxtmi.com/forms?id=1204