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GSTR-1 cannot be filed, if previous period GSTR-3B not filed

January 4, 2022 33132 Views 3 comments Print

From 1st January 2022, there is no scope for any errors while filing GST Returns. The GSTR 1 cannot be filed, if the previous period GSTR 3B is not filed. The Tax Liability declared in GSTR 1 should be paid in GSTR 3B. The difference between the tax liability of GSTR 1 and GSTR 3B […]

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