GSTR 3B is a simplified summary return for inbound and outbound supplies. It is a "payment return," which discharges the tax liability.
Key Components of GSTR-3B:
Table 3.1: Details of outward supplies (sales) and inward supplies liable to reverse charge (RCM).
Table 3.2: Details of interstate supplies made to unregistered persons, composition dealers, and UIN holders.
Table 4... https://sepfust.com/blogs/gstr-3b-return-filing-guide-sap-automation
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