GSTR-3B is simple and normal Return to be filed by taxable persons only specifically for the month of July and August along with GSTR-1 , GSTR-2 whereas requirement of filing GSTR-3 is omitted for month of July and August.
Since filling up these complex forms require a great amount of time and understanding, the government has postponed the filing of GSTR 1,2 & 3 for July and August, 2017.
Click Here to get return filing procedure-GSTR-3B Return filing
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