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 has been 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 20^th of the succeeding month. However, the invoice-wise details in regular GSTR – 1 would have to be filed for the month of July and August, 2017 as per the timelines given below –

           

Month	GSTR – 3B	GSTR - 1	GSTR – 2 (auto populated from GSTR-1)
July, 2017	20th August	1st – 5th September*	6th – 10th September
August, 2017	20th September	16th – 20th September	21st  – 25th September

 

* Facility for uploading of outward supplies for July, 2017 will be available from 15^th July, 2017.

No late fees and penalty would be levied for the interim period. This is intended to provide a sense of comfort to the taxpayers and give them an elbow room to attune themselves with the requirements of the changed system. This not only underlines the government’s commitment towards ensuring that all the stakeholders are on board but also provides an opportunity to the taxpayers to be ready for this historic reform.

GST return relaxation allows payment via a summary return while preserving invoice-level filing and reconciliation requirements. Taxpayers must pay tax during the initial GST rollout using a summary return, Form GSTR-3B, submitted by the twentieth of the succeeding month; invoice-level reporting via regular GSTR-1 remains required for the transition months within staggered filing windows, with GSTR-2 auto-populated from GSTR-1. A temporary facility for uploading outward supplies is provided, and no late fees or penalties will be levied during the interim period to assist taxpayers in adapting to the new system.