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. |
