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What is GSTR1 and GST3B ?
GSTR-1 is a monthly or quarterly return which states the details of all outward supplies i.e. turnover. The turnover of the Business is considered to determine whether the return should be filed monthly or quarterly.
GSTR-3B is a self-assessment return filed by the dealer stating the details for Outward Supplies and Inward Supplies i.e. Purchases and Expenses. This return is required to be filed on a monthly basis irrespective of the turnover.
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