https://www.taxtmi.com/article/detailed?id=7627 Filing of GSTR-3B is mandatory under amended CGST Rule 61(5); GSTR-3 will be auto-generated under rule 61(6) in two parts-Part A from GSTR-1, GSTR-2 and prior liabilities, and Part B from the filed GSTR-3B. Discrepancies between GSTR-3 and GSTR-3B require taxpayers to modify Part B and pay any shortfall; excess input tax credit in GSTR-3 over GSTR-3B will be credited to the electronic credit ledger. Late fees and penal interest apply for non-filing. A request to the Commissioner may be made for revision in cases of erroneous GSTR-3B submission. en-us Mon, 25 Sep 2017 07:07:56 +0530 Mon, 25 Sep 2017 07:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7627 Filing of GSTR-3B is mandatory under amended CGST Rule 61(5); GSTR-3 will be auto-generated under rule 61(6) in two parts-Part A from GSTR-1, GSTR-2 and prior liabilities, and Part B from the filed GSTR-3B. Discrepancies between GSTR-3 and GSTR-3B require taxpayers to modify Part B and pay any shortfall; excess input tax credit in GSTR-3 over GSTR-3B will be credited to the electronic credit ledger. Late fees and penal interest apply for non-filing. A request to the Commissioner may be made for revision in cases of erroneous GSTR-3B submission. Articles Goods and Services Tax - GST Mon, 25 Sep 2017 07:07:56 +0530 https://www.taxtmi.com/article/detailed?id=7627