As you may have come to know, through media reports that return filing under GST has been relaxed for the first two months.
With this communication, we would like to update you that CBEC has officially released a press note wherein it has been stated 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.
Meaning thereby, for July and August tax period you would be required to file GSTR-3B before 20th Aug and 20th Sept respectively. We understand that these interim returns will be filed without requirement of any credit matching and the invoice wise data is not required to be furnished in these returns.
However, you would still be required to file invoice-wise details in regular GSTR-1, for the months of July and August, 2017 as per the timelines given below:-
|Month||GSTR-3B (summary)||GSTR-1 (Details of invoice wise outward supply)||GSTR-2 (Auto populated from GSTR-1)|
|July, 2017||20th August||01st to 05th September||06th to 10th September|
|August, 2017||20th September||16th to 20th September||21st to 25th September|
1. The facility for uploading of outward supplies for July, 2017 will be available from 15th July, 2017.
2. Also, there will be no late fees and penalty for the interim period.
3. Independent to above, please be informed that your provisional ID will be your GST Identification Number (GSTIN) for all purposes