In a press release by Finance Ministry, it is stated that there will be relaxation in return filing procedure for first two months of GST implementation and tax would be payable based on simple return in Form GSTR-3B containing summary of outward and inward supplies which will be submitted before 20th of succeeding month.
However, invoice-wise details in regular GSTR-1 would have to be filed for the month of July and August as per the chart given below:
Facility for uploading of outward supplies for July, 2017 will be available from 15th July, 2017.
No late fees and penalty would be levied for the interim period.
Relaxation in return filing procedure for first two months of GST implementation