Submission of GSTR-3B

[SURYAKANT MITHBAVKAR]

Under GST regime we have to submit summarize details in GSTR 3B on or before 20th August 2017 for the month of July-17.

As per GST Network they are showing our first return is due on 05/09/17.

Whether we have to file GSTR 3B or not. If yes Whether there is any format available.

AI Summary

GSTR-3B filing requirement: temporary monthly summary return; non-filers may lose ability to file regular GST returns.
Submission of a GSTR-3B summary return is a temporary monthly obligation during the initial GST transition: taxpayers must file consolidated summaries of outward and inward supplies by the twentieth of the succeeding month, while filing invoice-wise details in GSTR-1 for the same months with GSTR-2 auto-populated from GSTR-1. Failure to file GSTR-3B may render a taxpayer ineligible to file regular returns when the normal filing regime resumes, and later non-filing of regular returns will attract per-day penalties.