https://www.taxtmi.com/article/detailed?id=9108 Rule 61 permits, when timelines for detailed returns are extended, filing a simplified monthly declaration in Form GSTR-3B under Commissioner notified conditions; GSTR-3B requires summary reporting of outward and inward supplies, eligible input tax credit, exempt and nil rated supplies, inter state supplies to specified recipients, tax payments and TDS/TCS credits, with liabilities discharged by debiting the electronic cash or credit ledger. Numerous notifications fixed and extended filing dates, tailored deadlines by turnover and location, and granted targeted late fee waivers and interest concessions contingent on filing within specified windows. en-us Thu, 23 Apr 2020 09:57:00 +0530 Thu, 23 Apr 2020 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9108 Rule 61 permits, when timelines for detailed returns are extended, filing a simplified monthly declaration in Form GSTR-3B under Commissioner notified conditions; GSTR-3B requires summary reporting of outward and inward supplies, eligible input tax credit, exempt and nil rated supplies, inter state supplies to specified recipients, tax payments and TDS/TCS credits, with liabilities discharged by debiting the electronic cash or credit ledger. Numerous notifications fixed and extended filing dates, tailored deadlines by turnover and location, and granted targeted late fee waivers and interest concessions contingent on filing within specified windows. Articles Goods and Services Tax - GST Thu, 23 Apr 2020 09:57:00 +0530 https://www.taxtmi.com/article/detailed?id=9108