Tax-eazy

09/04/2026

08/04/2026

how to file 3b return







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Filing GSTR-3B is a monthly self-declaration summary return on the

GST Portal by the 20th of the following month. Log in to the GST Portal, navigate to Services > Returns > Returns Dashboard, select the period, and click 'Prepare Online' to enter sales, ITC, and tax details, save, pay via challan if needed, and submit using EVC or DSC.

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Steps to File GSTR-3B on the GST Portal

Login: Go to the GST Portal and enter valid credentials.

Navigate:

Go to Services > Returns > Returns Dashboard.

Select Period: Select the Financial Year, Quarter, and Return Filing Period (Month) and click SEARCH.

Prepare Online: Select Prepare Online under the Monthly Return GSTR-3B tile.

Answer Questionnaire: Answer whether you want to file a nil return or if you have data to file.

Enter Details: Fill in the necessary details, including:

Outward supplies and inward supplies liable to reverse charge.

Inter-state supplies.

Eligible Input Tax Credit (ITC).

Exempt, nil, and non-GST inward supplies.

Interest and late fee (if applicable).

Save GSTR-3B: Click the SAVE GSTR-3B button at the bottom.

Submit and Pay: Click Submit, then Pay Tax to make the payment via Electronic Cash Ledger or Input Tax Credit.

File Return: Click File GSTR-3B with DSC or File GSTR-3B with EVC (OTP).

07/04/2026

Steps to File GSTR-1 on the GST Portal

Login & Navigate: Log in to the GST Portal, go to Services > Returns > Returns Dashboard.

Select Period:

Select the Financial Year, Quarter, and Return Filing Period (Month), then click Search.

Prepare Return: Click the Prepare Online button in the GSTR-1 tile to enter data directly, or Prepare Offline to upload a JSON file.

Add/Upload Invoice Data: Enter or upload data for the following tables:

B2B Invoices (4A, 4B, 4C, 6B, 6C): Details of supplies to registered taxpayers.

B2C (Large & Small): Details of supplies to unregistered persons.

Credit/Debit Notes: For changes in invoice values.

Export Invoices: For supplies to foreign countries.

HSN-wise Summary: Summary of supplies based on HSN codes.

Generate Summary: Click "Generate Summary" to check auto-populated data from e-invoices, if applicable.

Preview and Submit: Click Preview to review the draft, then click Submit to finalize the data.

File Return: Click File Statement, select the authorized signatory, and sign using DSC (Digital Signature Certificate) or EVC (OTP).

03/04/2026

Comment "FOOD" to get detailed summary of changes in fssai w.e.f. 1 April 2026 in PDF form.

01/04/2026

Informative video on income tax return filing.

31/01/2026

31/01/2026

It is proposed that Budget 2026 introduce an optional Joint Taxation mechanism or regime, allowing married couples to file a joint return of income. The proposed mechanism could be elective in nature, allowing taxpayers to either continue under the current system of individual taxation or opt for joint taxation, subject to both spouses holding valid Permanent Account Numbers (PANs). This optionality would ensure flexibility and prevent any unintended disadvantage to dual-income households.

30/01/2026

Budget 2026 is expected to introduce an optional joint taxation system for married couples, allowing them to aggregate income and file combined returns to potentially reduce tax liability. Recommended by the ICAI, this model aims to reflect household-level financial units, particularly benefiting single-income families, and is expected to be announced by Finance Minister Nirmala Sitharaman on February 1. 

Key Details of Proposed Joint Taxation

Optional Structure: Couples can choose between the current individual system or a new joint system, likely requiring both spouses to have valid PANs.

Benefits: Potential tax savings for single-income households and simplified compliance for families.

Model Suggestion: The ICAI has suggested a model where, for instance, combined income up to ₹6 lakh might be taxed at zero.

Global Alignment: This aligns India with practices in the US and Germany. 

Other Expected Tax Reforms (Budget 2026)

Standard Deduction: Potential increase in standard deduction to ₹1 lakh for taxpayers.

Tax-Free Income: Hopes for zero tax on income up to ₹15 lakh.

Digital Integration: Enhanced use of AI for prefilled returns and faster, easier compliance. 

10/01/2026

Failure to display your GST registration certificate and GSTIN at the entrance of your place of business can result in a general penalty of up to ₹25,000 under the Central Goods and Services Tax (CGST) Act, 2017. When combined with the corresponding State Goods and Services Tax (SGST) penalty, the total can reach ₹50,000. 

Legal Requirement

According to Rule 18 of the CGST/SGST Rules, every registered person in India must prominently display: 

Their GST registration certificate at their primary place of business and all additional places of business.

Their Goods and Services Tax Identification Number (GSTIN) on the name board exhibited at the entry of the business premises. 

Reason for the Penalty

There is no specific penalty mentioned in the GST Act solely for this non-compliance. Instead, it falls under Section 125, which is a general penalty provision for any contravention of the Act or rules for which no separate penalty is provided. 

The primary goal of this rule is transparency, ensuring that customers are aware the entity is registered under GST and can request a valid tax invoice, which helps prevent tax evasion. 

29/12/2025

The current deadline to file your belated or revised Income Tax Return (ITR) for the Financial Year 2024-25 (Assessment Year 2025-26) is December 31, 2025, which means you have two days left.