https://www.taxtmi.com/article/detailed?id=7556 GSTR-3B is a provisional consolidated monthly GST return that must be filed by monthly filers (NIL returns mandatory), is non-revisable within the form, and must be followed by GSTR-1/2/3; taxes must be self-assessed and paid unless ITC exceeds output tax (excess credited to ITC ledger). Transitional credits are not usable via GSTR-3B and require TRAN filings; reverse charge liabilities must be paid in cash. The portal enforces set-off priorities and sufficiency of cash/ITC and accepts only consolidated figures, filed online via DSC or EVC. en-us Fri, 18 Aug 2017 08:20:38 +0530 Fri, 18 Aug 2017 08:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7556 GSTR-3B is a provisional consolidated monthly GST return that must be filed by monthly filers (NIL returns mandatory), is non-revisable within the form, and must be followed by GSTR-1/2/3; taxes must be self-assessed and paid unless ITC exceeds output tax (excess credited to ITC ledger). Transitional credits are not usable via GSTR-3B and require TRAN filings; reverse charge liabilities must be paid in cash. The portal enforces set-off priorities and sufficiency of cash/ITC and accepts only consolidated figures, filed online via DSC or EVC. Articles Goods and Services Tax - GST Fri, 18 Aug 2017 08:20:38 +0530 https://www.taxtmi.com/article/detailed?id=7556