The deadline for GSTR-1 for the month of April will have to be filed by May 31. Earlier, 40 days were given for filing these, which would have made June 10 the deadline. Returns for May have to be filed by June 10 and for June by July 10. So, only 10 days after the month ends, against the earlier 40 days. The deadline for GSTR-3B has not changed, which is to be filed by 20th of the following month. The aim is to allow reconciliation between data filed with these two forms.
In general it takes businesses 4-5 days to close the accounts after month ending, leaving only 5-6 days in hand to file the return.
All these complications resulted in change of the return filing structure and suspension of GSTR-2 and GSTR-3 forms. GSTR-3 was replaced by GSTR-3B