<h1>GST Deadline Extension: Waived Late Fees for GSTR 3B, Interest Still Applies; Reconciliation Procedure Issued.</h1> The Goods and Services Tax (GST) introduced on July 1, 2017, required taxpayers to file GSTR 3B for July by August 25, 2017. The late fee for missing this deadline has been waived, though interest on late tax payments remains applicable. Taxpayers must file GSTR 1 by September 5, GSTR 2 by September 10, and GSTR 3 by September 15, 2017. Errors in GSTR 3B can be corrected in subsequent filings. A circular issued on September 1, 2017, outlines the procedure for reconciling GSTR 1 and 2 with GSTR 3B.