https://www.taxtmi.com/article/detailed?id=7564 Amendment to Rule 61(5) permits electronic filing of Form GSTR-3B as an interim return when Form GSTR-1 and GSTR-2 deadlines are extended; Part A of Form GSTR-3 will be system-generated from GSTR-1/GSTR-2 and prior liabilities, Part B will be generated from the filed GSTR-3B, taxpayers must reconcile and amend Part B to discharge liabilities, and any excess input tax credit in the generated GSTR-3 over GSTR-3B is to be credited to the electronic credit ledger. en-us Mon, 21 Aug 2017 07:43:03 +0530 Mon, 21 Aug 2017 07:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7564 Amendment to Rule 61(5) permits electronic filing of Form GSTR-3B as an interim return when Form GSTR-1 and GSTR-2 deadlines are extended; Part A of Form GSTR-3 will be system-generated from GSTR-1/GSTR-2 and prior liabilities, Part B will be generated from the filed GSTR-3B, taxpayers must reconcile and amend Part B to discharge liabilities, and any excess input tax credit in the generated GSTR-3 over GSTR-3B is to be credited to the electronic credit ledger. Articles Goods and Services Tax - GST Mon, 21 Aug 2017 07:43:03 +0530 https://www.taxtmi.com/article/detailed?id=7564