Initially, for two months of July and August, the government extended the date of filing GSTR-1 and GSTR-2 and rolled out GSTR-3B. It was made clear that information being furnished in GSTR-3B in form of summary will be reconciled at a later stage from GSTR-1 and GSTR-2 after the said returns are filed. Now as the due date of filing GSTR-1 and GSTR-2 are also approaching, CBEC has issued the circular regarding how reconciliation system will work. You can read the circular below: