GSTR-3B is a self-declared summary GST return filed every month (quarterly for the QRMP scheme). Taxpayers need to report the summary figures of sales, ITC claimed, and net tax payable in GSTR-3B.
source https://www.caclubindia.com/articles/all-about-gstr-3b-47383.asp
source https://www.caclubindia.com/articles/all-about-gstr-3b-47383.asp
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