https://www.taxtmi.com/article/detailed?id=11215 Form GSTR-3B is a summary return for registered taxpayers to report and remit GST liabilities, including reverse charge, inter state supplies to specified categories, and input tax credit adjustments; certain categories are exempt, small taxpayers may elect the QRMP option to file quarterly while paying monthly, and filing requires portal submission, ledger debits to discharge liabilities, electronic verification, and acknowledgement. Late filing incurs daily fees and interest on unpaid tax. en-us Fri, 17 Mar 2023 10:11:46 +0530 Fri, 17 Mar 2023 10:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11215 Form GSTR-3B is a summary return for registered taxpayers to report and remit GST liabilities, including reverse charge, inter state supplies to specified categories, and input tax credit adjustments; certain categories are exempt, small taxpayers may elect the QRMP option to file quarterly while paying monthly, and filing requires portal submission, ledger debits to discharge liabilities, electronic verification, and acknowledgement. Late filing incurs daily fees and interest on unpaid tax. Articles Goods and Services Tax - GST Fri, 17 Mar 2023 10:11:46 +0530 https://www.taxtmi.com/article/detailed?id=11215