To ease out the hardships caused due in the transition phase, the CBEC has provided the relaxation vide Notification No. 18/2017, 19/2017, 20/2017 & 21/2017- Central Tax dated 8th August, 2017 in filing GST returns for the initial two months (viz. July’17 & August’17) post GST implementation. Resultantly, the tax payable would be paid based on the form GSTR-3B to be filed by the 20th of the succeeding month. However, the invoice wise details to be furnished as per the rules in GSTR-1 & GSTR-2 can be filed later as scheduled below:

Form	Due Date for July 2017	Due Date for August 2017
GSTR-3B	20 Aug 2017	20 Sep 2017
GSTR-1	1st to 5th September, 2017	16th to 20th September, 2017
GSTR-2	6th to 10th September, 2017	21st to 25th September, 2017
GSTR-3	11th to 15th September, 2017	26th to 30th September, 2017