gstr-3b

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is gstr-3b applicable only for reverse charge sale n purchase or do local or interstate ie normal purchase and sale to registered dealers also covered in gstr-3b
also for payment of GST tax , firstly gstr-3b needs to be filed ?
Replies (4)
its a summarised return to be filed by regular taxpayer
if I have only local sale but both interstate as well as intrastate purchases, do I need to file it?
yes all dealer except composition dealers have to file it for july and august.
composition dealer are not required to file 3B.


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