Council in its meeting on 18th June came out with some relaxation for taxpayers in the form of reduced compliance burden for first two months of the new tax regime. GSTN has proposed that the taxpayer shall file a consolidated return in Form GSTR 3B, instead of GSTR 1, GSTR 2, and GSTR 3 which are otherwise required to be filed. This relaxation has been provided for the month of July and August and thereon afterward the complete procedure has to be followed by the taxpayers.

However, it does not mean that the taxpayer after filing GSTR 3B will not be liable to furnish any other details for these two months. GSTR1, GSTR2, GSTR3 for July and August has to be filed. Relaxation is being given in the term of the time period for filing the return. Dates which has been prescribed for the return filing are being provided below in the table.


For the Month of July
GST Return Date of Filing Return
GSTR 1 5 September
GSTR 2 10 September
GSTR 3 15 September
GSTR 3B 20 August

 So after filing a return in GSTR 3B in August for the month of July. The assessee is also required to properly file the return till the above mentioned dates.

For the Month of August
GST Return Date of Filing Return
GSTR 1 20 September
GSTR 2 25 September
GSTR 3 30 September
GSTR 3B 20 September

Similarly, returns for the month of August also has to be filed till the respective dates mentioned above. 

After that returns will be filed in a properly prescribed manner. For the month of September, return will be filed on their respective dates in October.


Form GSTR 3B can be downloaded from here. 

For availing PAID ASSISTANCE for getting your GSTR-3B filed and other compliance related work contact or call on 011-47528948