https://www.taxtmi.com/news?id=18622 The document sets out the GST electronic return framework: GSTR 1 (outward supplies), GSTR 2 (inward supplies) and GSTR 3 (consolidated monthly return) interact via auto populated drafts and addenda, with specified filing deadlines and preconditions; system reconciliation creates mismatch reports on filing of GSTR 3, ledgers (Electronic Cash Ledger and Electronic Credit Ledger) capture deposits, utilizations and provisional credit, and strict business rules determine payment priorities, non interchangeability of heads, and view only liability registers. en-us Thu, 10 Aug 2017 15:38:54 +0530 Wed, 11 Feb 2026 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=18622 The document sets out the GST electronic return framework: GSTR 1 (outward supplies), GSTR 2 (inward supplies) and GSTR 3 (consolidated monthly return) interact via auto populated drafts and addenda, with specified filing deadlines and preconditions; system reconciliation creates mismatch reports on filing of GSTR 3, ledgers (Electronic Cash Ledger and Electronic Credit Ledger) capture deposits, utilizations and provisional credit, and strict business rules determine payment priorities, non interchangeability of heads, and view only liability registers. News - Thu, 10 Aug 2017 15:38:54 +0530 https://www.taxtmi.com/news?id=18622