https://www.taxtmi.com/circulars?id=56876 The circular sets a filing calendar for FORM GSTR-1 and FORM GSTR-3B, allowing quarterly GSTR-1 for those with self-assessed turnover up to Rs. 1.5 crore (option to elect monthly for the whole year), mandates monthly GSTR-3B for all, prescribes reduced late fees from October 2017, and authorises use of an edit facility to rectify GSTR-3B errors before offsetting; residual corrections are to be adjusted in subsequent returns, amended in FORM GSTR-1 where applicable, or refunded. System reconciliation with GSTR-1/2/3 is to be implemented once notified. en-us Tue, 30 Jan 2018 00:00:00 +0530 Sat, 24 Mar 2018 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56876 The circular sets a filing calendar for FORM GSTR-1 and FORM GSTR-3B, allowing quarterly GSTR-1 for those with self-assessed turnover up to Rs. 1.5 crore (option to elect monthly for the whole year), mandates monthly GSTR-3B for all, prescribes reduced late fees from October 2017, and authorises use of an edit facility to rectify GSTR-3B errors before offsetting; residual corrections are to be adjusted in subsequent returns, amended in FORM GSTR-1 where applicable, or refunded. System reconciliation with GSTR-1/2/3 is to be implemented once notified. Circulars GST - States Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56876