CBEC clarifies filing dates, late fees applicability & rectification of errors in GST Returns

CBEC consolidates information in various Notifications and Circulars regarding Return filing under GST and clarifies on various aspects like dates, applicability & quantum of late fee and amendment of errors in submitting Form GSTR-3B; States that taxpayers who have already filed Form GSTR-1 for month of July shall only file details for months of August and September, but those who are yet to file return for July, shall do so separately and then file their Form GSTR-1 on ...