Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
GST return form
|
| gptkbp:amendmentAllowed |
no
|
| gptkbp:appliesTo |
regular taxpayers
|
| gptkbp:compatibleWith |
composition scheme taxpayers
|
| gptkbp:contains |
tax liability
input tax credit claimed summary of purchases summary of sales tax paid |
| gptkbp:date |
20th of the following month
|
| gptkbp:filedOnlineThrough |
gptkb:GST_portal
|
| gptkbp:filingMethod |
online
|
| gptkbp:frequency |
monthly
|
| https://www.w3.org/2000/01/rdf-schema#label |
GSTR-3B
|
| gptkbp:introduced |
gptkb:Central_Board_of_Indirect_Taxes_and_Customs_(CBIC)
|
| gptkbp:introducedIn |
2017
|
| gptkbp:language |
gptkb:Hindi
English |
| gptkbp:penaltyForLateFiling |
interest
late fee |
| gptkbp:purpose |
payment of GST liability
summary return of outward and inward supplies |
| gptkbp:reconciliationWith |
gptkb:GSTR-1
GSTR-2A |
| gptkbp:requires |
Goods and Services Tax (GST) registered taxpayers
|
| gptkbp:usedIn |
gptkb:India
|
| gptkbp:bfsParent |
gptkb:CGST
gptkb:Goods_and_Services_Tax_(GST)_in_India |
| gptkbp:bfsLayer |
7
|