https://www.taxtmi.com/article/detailed?id=7576 Notifications extended initial GST filing windows and required summary monthly payment and reporting via Form GSTR-3B, with invoice-level details to be furnished later. GSTR-3B must be filed by all normal registrants for each GSTIN (excluding specified categories), contains month end totals for supplies, reverse-charge, inter state supplies, eligible/ineligible ITC, exempt supplies and tax payments, and may be submitted only after payment is reflected in the electronic cash ledger. The portal enforces ITC utilisation priorities, disallows part payments, and allows transitional credit use only after prescribed TRANS filings. en-us Sat, 26 Aug 2017 08:44:19 +0530 Sat, 26 Aug 2017 08:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7576 Notifications extended initial GST filing windows and required summary monthly payment and reporting via Form GSTR-3B, with invoice-level details to be furnished later. GSTR-3B must be filed by all normal registrants for each GSTIN (excluding specified categories), contains month end totals for supplies, reverse-charge, inter state supplies, eligible/ineligible ITC, exempt supplies and tax payments, and may be submitted only after payment is reflected in the electronic cash ledger. The portal enforces ITC utilisation priorities, disallows part payments, and allows transitional credit use only after prescribed TRANS filings. Articles Goods and Services Tax - GST Sat, 26 Aug 2017 08:44:19 +0530 https://www.taxtmi.com/article/detailed?id=7576