Taxpayers can now file the GST Return – 3B giving details of inward and outward supplies for the month of July. “The window for filing GSTR-3B has opened on August 5 and is fully functional. Taxpayers can also make tax payment using Internet banking at the portal,” said Navin Kumar, Chairman GST Network. The last date for filing the GSTR – 3B is August 20. The return has to be filed as the GST Council has relaxed the timeframe for filing the main returns of GSTR -1, 2 and 3 for the months of July and September. When the taxpayer files GSTR 1 and GSTR 2, the details furnished in GSTR-3B would be compared with the declarations in GSTR 1 and GSTR 2. In case of short payment of tax, the taxpayer will have to pay any additional amount along with interest through GSTR 3.
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