Relaxation in return filing procedure for first two months of GST implementation

With the objective of ensuring
smooth rollout of GST and taking into account the concerns expressed by the
trade and industry regarding filing of the returns in GST regime, it has been
decided that, 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 20
th of the
succeeding month. However, the invoice-wise details in regular GSTR-1 would
have to be filed for the months of July and August, 2017 as per the timelines
given below - 




GSTR – 2 (auto populated from GSTR-1)

July, 2017

20th August

1st – 5th September*

6th–10th September

August, 2017

20th September

16th-20th September

21st-25th September


* Facility for uploading of
outward supplies for July, 2017 will be available from 15
th July, 2017.

No late fees
and penalty would be levied for the interim period. This is intended to provide
a sense of comfort to the taxpayers and give them an elbow room to attune
themselves with the requirements of the changed system. This not only
underlines the government’s commitment towards ensuring that all the
stakeholders are on board but also provides an opportunity to the taxpayers to
be ready for this historic reform.