https://www.taxtmi.com/article/detailed?id=9618 Form GSTR-3B is the month-based summary return for declaring and discharging GST liabilities and, when required, replaces Form GSTR-3. Filing frequency is monthly or quarterly based on turnover with prescribed due dates; failure to furnish invites daily late fee and interest, periodic waivers for portal issues, blocking of e-way bills after consecutive non-filing, restrictions on filing Form GSTR-1 and invoice furnishing, and potential cancellation of registration after six months of continuous non-filing. Annual return filing requires all GSTR-1 and GSTR-3B for the year to be furnished prior to GSTR-9. en-us Sat, 09 Jan 2021 20:27:40 +0530 Sat, 09 Jan 2021 20:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9618 Form GSTR-3B is the month-based summary return for declaring and discharging GST liabilities and, when required, replaces Form GSTR-3. Filing frequency is monthly or quarterly based on turnover with prescribed due dates; failure to furnish invites daily late fee and interest, periodic waivers for portal issues, blocking of e-way bills after consecutive non-filing, restrictions on filing Form GSTR-1 and invoice furnishing, and potential cancellation of registration after six months of continuous non-filing. Annual return filing requires all GSTR-1 and GSTR-3B for the year to be furnished prior to GSTR-9. Articles Goods and Services Tax - GST Sat, 09 Jan 2021 20:27:40 +0530 https://www.taxtmi.com/article/detailed?id=9618