With the objective of ensuring smooth rollout of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it was decided that, for the first two months of GST implementation, the tax would be payable based on a simple return (Form GSTR-3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month.
GSTR-3B will have to be filed for the month of July and August, 2017 as per the timeline given below:
|Month||GSTR – 3B|
|July, 2017||20th August|
|August, 2017||20th September|
Return in Form GSTR-3B notified contains details to be filed by the registered person in a simplified manner.
Details to be furnished in Form GSTR-3B is as under
Click here to download the new format of Form GSTR-3B