GST 3B – Summarised Monthly Return in addition to GST1 & 2
The law mandates filing of GSTR-3B where due date of filing of GSTR-1 & 2 has been extended. Since, due dates have been extended, consequently, GSTR-3B is required to be filed as a provisional return for initial 2 months July and August. It means, GSTR-3 will still be filed for July and August.
Yes. You heard it right, you would be filing 4 returns for July and August.
The sequence of returns filing for July and August, 2017 is as under:
GSTR-3B For Summary Details only
Due Date for the Month of July – 20th August
Due Date for the Month of August – 20th September