https://www.taxtmi.com/article/detailed?id=7513 FORM GSTR-3B is a temporary summary return permitted under rule 61(5) permitting condensed filing for July and August 2017 while GSTR-1 and GSTR-2 must still be filed; GSTR-1 will auto-generate GSTR-2 and GSTR-3, which will be reconciled with GSTR-3B and any tax shortfall or excess adjusted without penalty for the initial months where date relaxations apply. en-us Tue, 18 Jul 2017 10:21:40 +0530 Wed, 11 Feb 2026 15:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7513 FORM GSTR-3B is a temporary summary return permitted under rule 61(5) permitting condensed filing for July and August 2017 while GSTR-1 and GSTR-2 must still be filed; GSTR-1 will auto-generate GSTR-2 and GSTR-3, which will be reconciled with GSTR-3B and any tax shortfall or excess adjusted without penalty for the initial months where date relaxations apply. Articles Goods and Services Tax - GST Tue, 18 Jul 2017 10:21:40 +0530 https://www.taxtmi.com/article/detailed?id=7513