https://www.taxtmi.com/article/detailed?id=7809 Registered persons must file specified GST returns within prescribed timelines: monthly GSTR 3B for all, GSTR 1 periodicity based on aggregate turnover with an irrevocable annual election for monthly filing if chosen, GSTR 4 quarterly for composition taxpayers, and GSTR 2/GSTR 3 timelines to be fixed by committee. Circular No.26/26/2017 GST extended due dates, revised and waived late fees for initial months, and set procedures for reconciliation and rectification of GSTR 3B errors, permitting edits only before offsetting liabilities and prescribing staged corrective actions for common under/over/reporting and input tax credit mistakes. en-us Sun, 07 Jan 2018 08:36:36 +0530 Sun, 07 Jan 2018 08:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7809 Registered persons must file specified GST returns within prescribed timelines: monthly GSTR 3B for all, GSTR 1 periodicity based on aggregate turnover with an irrevocable annual election for monthly filing if chosen, GSTR 4 quarterly for composition taxpayers, and GSTR 2/GSTR 3 timelines to be fixed by committee. Circular No.26/26/2017 GST extended due dates, revised and waived late fees for initial months, and set procedures for reconciliation and rectification of GSTR 3B errors, permitting edits only before offsetting liabilities and prescribing staged corrective actions for common under/over/reporting and input tax credit mistakes. Articles Goods and Services Tax - GST Sun, 07 Jan 2018 08:36:36 +0530 https://www.taxtmi.com/article/detailed?id=7809