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As per CBIC and GSTN tweet, system computed GSTR-3B (Table-3 for liabilities) on the basis of GSTR-1 filed by taxpayers is now available on the GST portal for monthly GSTR-1 filers.
It is to be noted that only liability part is system computed and taxpayer can still fill ITC part as earlier.
However government is working hard in the direction of fully automating GSTR-3B, which is the main return for claiming ITC and payment of output liability. The intention behind automating the GSTR-3B return is to curb the malpractice of availing fraudulent ITC by taxpayers. Recent introduction of new form GSTR-2B is also a step in this direction.
The only drawback of this automation is that entire process is dependent of GSTR-1 of supplier. So, if supplier does not furnish his GSTR-1 in time, then buyer is going to suffer with no fault on his part.
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☛ Read more GST updates...
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Dec
10 Dec
☑ Monthly | GSTR-7
GSTR-7 for the m/o Nov 2024 (For TDS Deductors u/s 51 - Section 39(3)).
☑ Monthly | GSTR-8
GSTR-8 for the m/o Nov 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].
11 Dec
☑ Monthly | GSTR-1
GSTR-1 for the m/o Nov 2024 (Monthly Taxpayers) - N.No. 83/2020.
13 Dec
☑ Monthly | GSTR-5
GSTR-5 for the m/o Nov 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o Nov 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o Nov 2024 (QRMP Taxpayers, Optional) - Rule 59(2).
20 Dec
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Nov 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Nov 2024 [Return by OIDAR Service Providers - Rule 64.]
25 Dec
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Nov 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 Dec
☑ Monthly | GSTR-11
GSTR-11 for the m/o Nov 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
31 Dec
☑ Annual | GSTR-9
Last date to file GSTR-9 / GSTR-9C for FY 2023-24.