https://www.taxtmi.com/circulars?id=56834 Return filing is governed by a calendar linking FORM GSTR 1 periodicity to self assessed aggregate turnover, with monthly FORM GSTR 3B filing mandatory for all registrants and composition taxpayers filing FORM GSTR 4 quarterly. Reduced late fees apply for post transitional months and initial waivers are noted. An on line edit facility permits rectification of GSTR 3B errors prior to offsetting liabilities; after offsetting, corrections must be made via subsequent month returns, refunds, challans (FORM GST PMT 06) or amendments in FORM GSTR 1. System reconciliation with GSTR 1 and GSTR 2 will be operationalised once filing timelines are notified, and negative entries in GSTR 3B are not permitted. en-us Fri, 29 Dec 2017 00:00:00 +0530 Fri, 16 Mar 2018 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56834 Return filing is governed by a calendar linking FORM GSTR 1 periodicity to self assessed aggregate turnover, with monthly FORM GSTR 3B filing mandatory for all registrants and composition taxpayers filing FORM GSTR 4 quarterly. Reduced late fees apply for post transitional months and initial waivers are noted. An on line edit facility permits rectification of GSTR 3B errors prior to offsetting liabilities; after offsetting, corrections must be made via subsequent month returns, refunds, challans (FORM GST PMT 06) or amendments in FORM GSTR 1. System reconciliation with GSTR 1 and GSTR 2 will be operationalised once filing timelines are notified, and negative entries in GSTR 3B are not permitted. Circulars GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56834