https://www.taxtmi.com/article/detailed?id=11358 GSTR-1 is an outward-supplies return filed monthly or quarterly that records invoice-level sales, exports and exempt supplies; GSTR-3B is a monthly self-assessment summary that requires computation and payment of the net tax liability, reports taxable turnover, inward supplies relevant to reverse charge, and availment of Input Tax Credit, with distinct late-filing penalty regimes for each return. en-us Wed, 26 Apr 2023 09:23:33 +0530 Wed, 26 Apr 2023 09:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11358 GSTR-1 is an outward-supplies return filed monthly or quarterly that records invoice-level sales, exports and exempt supplies; GSTR-3B is a monthly self-assessment summary that requires computation and payment of the net tax liability, reports taxable turnover, inward supplies relevant to reverse charge, and availment of Input Tax Credit, with distinct late-filing penalty regimes for each return. Articles Corporate Laws / IBC / SEBI Wed, 26 Apr 2023 09:23:33 +0530 https://www.taxtmi.com/article/detailed?id=11358