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INVALID RETURN in case GSTR-3 is Filed without Payment under GST Portal

GSTR-3 is filed only on payment of tax liability using ITC and cash from both the ledgers. In case GSTR-3 is filed without payment of tax, it is called Invalid Return. In case tax is not paid but return is filed, the ITC of inputs and input services would not be made available to the recipient of the goods and/or services even he has paid for the tax including value of the goods/services to the supplier. Further, no tax payer can file a valid monthly return unless he has filed a valid return for previous months’ also.

 
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Discrepancy In The Claim Of Input Tax Credit in Form GST MIS-1 and GST MIS-2
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Annual Return in FORM GSTR-9 And Audit Report in FORM GSTR-9B [Section 44 Of CGST/UTGST]
Levy Of Late Fee under GST [Section 46 OF CGST/UTGST]
INVALID RETURN in case GSTR-3 is Filed without Payment under GST Portal
IT Enablement For Filing Of GST Returns
Payment Of Taxes And Submission Of GST Return
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Rectification Of GST Return
Processing Of GST Returns By the GST Portal
 
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Guide & Taxation with Amendments made by the Finance Act. 2018 and the Rules as amended till Date.


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