The deadline for completing Form GSTR-3B for those filing monthly returns is the 20th day of the month following the tax period to which the return relates.

Businesses that have not filed GSTR-3B returns in the preceding two months will not be able to file details of outward supplies in GSTR-1 from September 1, GSTN has said.

Since there is mandate of sequel filing of GSTR-1 and GSTR-3B under Section 39, effectively, GSTR-3B can also not be filed for subsequent periods unless this difference is sorted.

Further, the Ministry said those taxpayers migrating to GST as per procedure specified in notification No. 31/2018-central tax the last date for furnishing the details of outward supplies of goods or ...

The matching will begin with returns to be filed for April as it is the first month when the tax authorities will have both GSTR1 and e-way bill data.