JioGST Description
JioGST assists you in filing the GSTR-3B return form. This is a simple form that the Government has released to be filed as a stop gap arrangement until regular returns are filed. GSTR-3B is available to taxpayers who must file FORM(S), GSTR-1, 2, and 3. Hence, composition dealers, non-resident taxable persons, ISD, TDS, TCS (E-commerce operator) i.e. For those returns that are not required, you don't need to file GSTR-3B. FORM GSTR-3B details can be modified by filing FORMs GSTR-1 and/or FORM STR-2. Details in FORM STR-1 and FORM STR-2 will be matched to FORM STR-3B already filed, automatically populated and reflected on the return in FORM STR-3. Any tax difference will be refunded, or the amount that is due as required by law. Interest will be charged to the taxpayer for tax not paid in full. There will be no late fees or penalties for the difference. Any tax paid in excess of the amount due will be carried forward to the next month's return.
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