As per these notifications issued by the Ministry of Finance regarding the extension of time limits to file GST returns, a registered person is required to file one return in Form GSTR-3B only which is a simple return form introduced by the CBEC for the month of July and August. The last day of submission of this return is 20th August and 20th September, 2017, respectively.
Invoice level information is not to be provided in this form, and only total summarised values for each field will suffice for the month.
The remaining returns under GST (GSTR-1, GSTR-2, and GSTR-3) for the months of July and August are to be filed much later in the month of September 2017 the due dates of which are as follows:
Invoice level information is not to be provided in this form, and only total summarised values for each field will suffice for the month.
Month
|
Form
|
Due Date
|
July
|
GSTR-3B
|
20.08.17
|
August
|
GSTR-3B
|
20.09.17
|
Month
|
Form
|
Return
|
Due Date
|
July
|
GSTR-1
|
Outward
Supplies
|
01.09.17 - 05.09.17
|
GSTR-2
|
Inward
Supplies
|
06.09.17 - 10.09.17
|
|
GSTR-3
|
Monthly
Return
|
11.09.17 - 15.09.17
|
|
August
|
GSTR-1
|
Outward
Supplies
|
16.09.17 - 20.09.17
|
GSTR-2
|
Inward
Supplies
|
21.09.17 - 25.09.17
|
|
GSTR-3
|
Monthly
Return
|
26.09.17 - 30.09.17
|
- Compiled by Kashika Ahuja
