https://www.taxtmi.com/circulars?id=56660 The circular clarifies GST return filing periodicity and due dates for FORM GSTR-1, GSTR-3B and composition returns, confirms self-assessment of aggregate turnover to determine quarterly GSTR-1 eligibility up to Rs. 1.5 Crore, fixes reduced late fees for October onward, keeps system reconciliation with GSTR-2/GSTR-3 in abeyance pending notification, prohibits negative historic entries in GSTR-3B, allows editing of GSTR-3B only before offsetting liabilities, and provides staged operational remedies (edit facility, cash challan FORM GST PMT-06, subsequent adjustments or refunds, and reversal/payment with interest) for common filing errors. en-us Tue, 02 Jan 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56660 The circular clarifies GST return filing periodicity and due dates for FORM GSTR-1, GSTR-3B and composition returns, confirms self-assessment of aggregate turnover to determine quarterly GSTR-1 eligibility up to Rs. 1.5 Crore, fixes reduced late fees for October onward, keeps system reconciliation with GSTR-2/GSTR-3 in abeyance pending notification, prohibits negative historic entries in GSTR-3B, allows editing of GSTR-3B only before offsetting liabilities, and provides staged operational remedies (edit facility, cash challan FORM GST PMT-06, subsequent adjustments or refunds, and reversal/payment with interest) for common filing errors. Circulars GST - States Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56660