https://www.taxtmi.com/article/detailed?id=7633 GSTR-3B is an interim summary return requiring separate monthly filing for each GSTIN with aggregated monthly figures only; submission is allowed only after liabilities and any system computed late fees are posted and payment or ledger set offs are effected, with the system enforcing ITC prioritization and restricting certain cross ledger utilizations. en-us Wed, 27 Sep 2017 09:07:09 +0530 Wed, 27 Sep 2017 09:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7633 GSTR-3B is an interim summary return requiring separate monthly filing for each GSTIN with aggregated monthly figures only; submission is allowed only after liabilities and any system computed late fees are posted and payment or ledger set offs are effected, with the system enforcing ITC prioritization and restricting certain cross ledger utilizations. Articles Goods and Services Tax - GST Wed, 27 Sep 2017 09:07:09 +0530 https://www.taxtmi.com/article/detailed?id=7633