https://www.taxtmi.com/article/detailed?id=7555 GSTR 3B is a simplified summary return filed when GSTR 1/2/3 deadlines are extended; it must be filed online, separately for each registration, cannot be revised, and requires prior payment of any tax due. The form mandates field wise reporting of outward taxable supplies, zero rated supplies, exempt/nil supplies, inward supplies under reverse charge, non GST supplies, and eligible input tax credit, with prescribed computation, segregation and ledger utilisation rules and specific timing rules for reverse charge and credit apportionment. en-us Fri, 18 Aug 2017 08:19:49 +0530 Fri, 18 Aug 2017 08:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7555 GSTR 3B is a simplified summary return filed when GSTR 1/2/3 deadlines are extended; it must be filed online, separately for each registration, cannot be revised, and requires prior payment of any tax due. The form mandates field wise reporting of outward taxable supplies, zero rated supplies, exempt/nil supplies, inward supplies under reverse charge, non GST supplies, and eligible input tax credit, with prescribed computation, segregation and ledger utilisation rules and specific timing rules for reverse charge and credit apportionment. Articles Goods and Services Tax - GST Fri, 18 Aug 2017 08:19:49 +0530 https://www.taxtmi.com/article/detailed?id=7555