GSTR-3B
4 articles tagged GSTR-3B.
GSTR-9 Annual Return: Who Must File, Due Date and What to Reconcile
Find out who must file GSTR-9 and GSTR-9C, the Rs 2 crore and Rs 5 crore thresholds, the 31 December due date and what to reconcile with GSTR-1 and GSTR-3B first.
GST Late Fee and Interest for Late GSTR-3B: How It Is Calculated
How the GST portal calculates late fee and interest when GSTR-3B is filed late, which amount interest applies to, and a worked example with the formula.
GST Input Tax Credit: Claiming ITC in GSTR-3B and Matching GSTR-2B
How GSTR-2B feeds GSTR-3B, what its ITC Available and Not Available tables mean, and a step-by-step method to reconcile purchases and claim ITC correctly.
GSTR-1 vs GSTR-3B: What Each GST Return Reports and When
GSTR-1 is the statement of outward supplies and GSTR-3B is the summary return where tax is paid. Compare contents, due dates, QRMP timing and corrections.