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    <description>Return filing links FORM GSTR-1 and FORM GSTR-3B with periodicity based on self-assessed aggregate turnover; taxpayers up to the turnover threshold may file GSTR-1 quarterly or opt for monthly filing for the whole year. Reduced late fees apply with waivers for initial months. Corrections to FORM GSTR-3B are permitted using the &quot;edit facility&quot; before liabilities are offset; system reconciliation with GSTR-1 and GSTR-2 is planned but deferred until filing timelines are notified. Remedial steps for common errors and procedures for adjustments, challans (FORM GST PMT-06) and refunds are prescribed.</description>
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