https://www.taxtmi.com/circulars?id=57188 Registered persons must file FORM GSTR-3B monthly; FORM GSTR-1 periodicity depends on self-assessed aggregate turnover with taxpayers up to 1.5 Crore eligible to file quarterly but free to opt monthly, and the periodicity chosen cannot be changed during the financial year. Errors in FORM GSTR-3B may be rectified using the electronic edit facility before liabilities are offset; net reporting is required as negative entries are not permitted and remaining adjustments must be made in subsequent months or by claiming refund. Late fees for Oct 2017 onward are reduced (nil-liability months Rs.20/day; non-nil Rs.50/day) and prior waivers for Jul-Sep apply. en-us Wed, 07 Feb 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57188 Registered persons must file FORM GSTR-3B monthly; FORM GSTR-1 periodicity depends on self-assessed aggregate turnover with taxpayers up to 1.5 Crore eligible to file quarterly but free to opt monthly, and the periodicity chosen cannot be changed during the financial year. Errors in FORM GSTR-3B may be rectified using the electronic edit facility before liabilities are offset; net reporting is required as negative entries are not permitted and remaining adjustments must be made in subsequent months or by claiming refund. Late fees for Oct 2017 onward are reduced (nil-liability months Rs.20/day; non-nil Rs.50/day) and prior waivers for Jul-Sep apply. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57188