<h1>Government Eases GST Transition: Simplified Returns for First Two Months, No Penalties for Late Submissions.</h1> To facilitate a smooth transition to the Goods and Services Tax (GST) system, the government has relaxed the return filing procedure for the first two months after its implementation. Taxpayers will initially file a simple return (Form GSTR-3B) summarizing their transactions by the 20th of the following month. Detailed invoice-wise returns (GSTR-1) for July and August 2017 must be submitted according to specified timelines. No late fees or penalties will be imposed during this interim period, providing taxpayers time to adapt to the new system. This measure reflects the government's commitment to easing stakeholders into the GST reform.