Tax Guru

GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You File First?

The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 should be filed first to ensure proper ITC flow and avoid ...
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Government gives one-day extension for filing GSTR-3B return for March 2026 tax period

The Goods and Services Tax Network (GSTN) says that they regret the technical difficulties experienced in GSTR-3B return filing yesterday. Many chartered accountants and advocates yesterday voiced ...
Hosted on MSN

Late GST Returns Can’t Be Filed After 3 Years; GSTR-3B To Become Non-Editable From July

The Goods and Services Tax Network (GSTN) announced major changes on Saturday, stating that from the July 2025 tax period, the monthly GST payment form GSTR-3B will become non-editable. Alongside this ...
Tax Guru

GSTR-1 vs GSTR-3B Mismatch Notices: Key Steps Before Replying

The article explains how the GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B is insufficient to invoke Section 74 without evidence of fraud or suppression. It also outlines practical steps ...