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<h1>Assam Govt Circular Details GST Returns Reconciliation Process, Extensions for 2017, and Compliance with GSTR-1, GSTR-2, GSTR-3B.</h1> The circular from the Government of Assam outlines the reconciliation process for GST returns. Taxpayers must furnish details of outward and inward supplies in FORM GSTR-1 and FORM GSTR-2, and a return in FORM GSTR-3B. Due to initial challenges with GST implementation, deadlines for July and August 2017 were extended. The document details procedures for correcting errors, reconciling data, and addressing discrepancies between FORM GSTR-3B and other forms. It also covers additional tax payments, input tax credit claims, and submission requirements. The circular clarifies processes without interpreting legal provisions, emphasizing compliance with the Assam GST Act and Rules.