GSTR-3B is a special tax return form introduced by the GST Council for the purpose of accepting returns from taxpayers.
As per standard GST rules, a registered taxpayer is required to file GSTR-1 by the 10th, GSTR-2 by the 15th and GSTR-3 by the 20th of the next month for a relevant tax period. But to address the confusion and concerns different businesses have about GST, the Council has decided to relax the return filing timeline for the first six months. GST Council has given relief to taxpayers as they have to file only GSTR-3B Form July 2017 to June 2018 month tax.
