https://www.taxtmi.com/article/detailed?id=8385 GSTR-3B is a consolidated summary return requiring all normal and casual taxpayers to self-declare and pay GST liabilities for each tax period (due by the 20th of the following month, subject to extension). The form is filed via the GST Portal Returns Dashboard, saved before payment, and contains no invoice-level matching; liabilities and ITC (eligible/ineligible) are declared in specified tables. The return cannot be revised after filing and adjustments must be made in subsequent periods. Reversals of ITC are to be shown in the ITC reversal fields of table 4(B)(1) and 4(B)(2). en-us Wed, 20 Feb 2019 06:00:55 +0530 Wed, 20 Feb 2019 06:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8385 GSTR-3B is a consolidated summary return requiring all normal and casual taxpayers to self-declare and pay GST liabilities for each tax period (due by the 20th of the following month, subject to extension). The form is filed via the GST Portal Returns Dashboard, saved before payment, and contains no invoice-level matching; liabilities and ITC (eligible/ineligible) are declared in specified tables. The return cannot be revised after filing and adjustments must be made in subsequent periods. Reversals of ITC are to be shown in the ITC reversal fields of table 4(B)(1) and 4(B)(2). Articles Goods and Services Tax - GST Wed, 20 Feb 2019 06:00:55 +0530 https://www.taxtmi.com/article/detailed?id=8385