Simplified GST Return GSTR 3B for first two months

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Simplified GST Return GSTR 3B for first two months

Category : GST

In 17th GST council meeting, GSTN decided that for the first two month there would be simpler returns GSTR 3B


  1. GSTR 3B Return will contains summary of outward, inward supplies which will be submitted before 20th of succeeding month
  2. No late fees & penalties will be levied for interim period


Summary return (GSTR 3B) for the first 2 Months:

For the first two months of GST implementation, the tax would be payable based on a simple return (Form GSTR 3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month.

It means, all the supplies need to filed up anyway as expected, but the things are bit simpler. But don’t get relaxed, you need to record each & every transaction for future disclosure.


The invoice-wise details in regular GSTR – 1 would have to be filed for the month of July and August, 2017 as per the timelines given below:

Month GSTR  3B GSTR – 1 GSTR – 2 (auto populated from GSTR-1)
July, 2017 20th August 1st – 5th September 6th – 10th September
August, 2017 20th September 16th – 20thSeptember 21st – 25th September


From September 2017 onwards, regular returns should be filed by all the assesses as per below due dates

Month GSTR – 1 GSTR – 2 GSTR – 3
September, 2017 10th October 2017 15th October 2017 20th October 2017
October, 2017 10th November 2017 15th November 2017 20th November 2017


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