https://www.taxtmi.com/circulars?id=57461 Return filing distinguishes monthly GSTR 3B obligations for all registrants and quarterly GSTR 1 eligibility based on self assessed turnover or election; composition dealers file quarterly GSTR 4. A reduced late fee regime applies after initial waivers. Errors in GSTR 3B should be rectified using the edit facility before offsetting; otherwise corrections must be made in subsequent returns or by claiming refunds. System reconciliation with GSTR 1/2 will be operationalized after notifications, negative entries are disallowed, and remaining adjustments must be carried forward or refunded. en-us Mon, 17 Sep 2018 00:00:00 +0530 Fri, 28 Sep 2018 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57461 Return filing distinguishes monthly GSTR 3B obligations for all registrants and quarterly GSTR 1 eligibility based on self assessed turnover or election; composition dealers file quarterly GSTR 4. A reduced late fee regime applies after initial waivers. Errors in GSTR 3B should be rectified using the edit facility before offsetting; otherwise corrections must be made in subsequent returns or by claiming refunds. System reconciliation with GSTR 1/2 will be operationalized after notifications, negative entries are disallowed, and remaining adjustments must be carried forward or refunded. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57461