The GST registered persons are requested to file GST Return -3B by August 20, 2017, says the Joint Commissioner, Central GST, Imphal, Shri Mukunda Chandra Marndi.
The tax payer has to log in to gst.gov.in and select Return Dashboard. Next he has to select Financial year 2017-18 and month July. Then he has to click Search and select GSTR-3B. If the GST Return -3B is not filed by August 20, 2017; late fee will be imposed.
THE COMPLIANCE UNDER GST FOR FIRST TWO MONTHS: i.e. July 2017 & August, 2017.
Normally, 03 monthly returns are required to be filed by all regular taxable person:
- GSTR-1:Return of Outward Supplies,
- GSTR-2: Return of Inward Supplies and
- GSTR-3:Monthly Return.
GSTR-1 needs to be created by uploading the Outward Supplies Invoices while the other 2 returns i.e. GSTR-2 will be automatically generated for the taxpayer response on purchases,
GSTR-3 needs to be filed as a summary of Tax Liability, Input Tax Credit, Outward and Inward Supplies etc.
GSTR 3B is a Simplified Return Format in which the taxpayer will report summary details of Outward and Inward Supplies along with other details/information for the first & second month of GST regime i.e. July and August 2017.
July and August GST Returns deadlines are as follows:
Forms for July 2017 for August 2017
GSTR 3B 20th August 20th September
GSTR 1 5th September 20th September
GSTR 2 10th September 25th September
GSTR 3 15th September 30th September