Filing of GST Return -3B by Aug 20
Source: The Sangai Express / DIPR
Imphal, August 17 2017:
Joint Commissioner, Central GST, Imphal, Mukunda Chandra Marndi has requested those GST registered persons to file GST Return -3B by August 20 .
The tax payer has to log in to gst.gov.in and select Return Dashboard.
Next he has to select Financial year 2017-18 and month July.
Then he has to click Search and select GSTR-3B .
If the GST Return -3B is not filed by August 20, 2017; late fee will be imposed .
Normally, three monthly returns are required to be filed by all regular taxable person: GSTR-1: Return of Outward Supplies; GSTR-2: Return of Inward Supplies and GSTR-3: Monthly Return.
GSTR-1 needs to be created by uploading the Outward Supplies Invoices while the other 2 returns i.e.GSTR-2 will be automatically generated for the taxpayer response on purchases,
GSTR-3 needs to be filed as a summary of Tax Liability, Input Tax Credit, Outward and Inward Supplies etc .
GSTR 3B is a Simplified Return Format in which the taxpayer will report summary details of Outward and Inward Supplies along with other details/information for the first and second month of GST regime i.e.July and August 2017 .