GST Compliance Center
Your command center for deadlines, checklists, and compliance calculations (FY 2025–26).
GSTR-1 (Monthly)
Due: 11 March
Quick Vendor Audit
Verify a supplier GSTIN before claiming ITC.
Quick Vendor Audit
Verify a supplier's GSTIN before adding them to your books.
Tip: Always confirm Status = Active before booking input credit.
Your Feb Checklist
Start here (by business type)
Essential Compliance Tools
Registration check (GSTIN required?)
Section 22/24Quickly estimate if GST registration may be required based on turnover/type.
GST calendar (GSTR-1 / 3B due dates)
Due datesKeep upcoming due dates in one place to avoid late fees and interest.
ITC sanity check (eligibility & blocked credits)
ITC basicsSpot potential blocked credits and understand the impact on net liability.
Late fee calculator (missed filing)
Section 47Estimate late fees when returns are filed after the due date.
Interest calculator (delayed payment)
Section 50Estimate interest on delayed GST payment (net liability) for a period.
MSME 45-day payment check
43B(h)Track MSME payment timelines to avoid Income Tax add-backs under 43B(h).
Common notices & fixes
If portal flags GSTR-1 vs 3B differences, you may need to pay/explain within time.
Often vendor filing timing / invoice errors. Reconcile early to avoid reversals.
Delay in filing, period selection, or return filed after due date can trigger fees.
Wrong HSN/rate is a frequent cause of notices. Verify before final invoices.
GST Compliance “Rulebook” (safe summary)
Rule 88C / DRC-01B (mismatch checks): The portal can compare your GSTR-1 (sales) with GSTR-3B (tax payment). If differences cross prescribed thresholds, an intimation (commonly DRC-01B) may require you to pay or explain within the timeline. Use the Interest Calculator and Late Fee Calculator to estimate impact.
ITC reversals / re-avail (Rule 37A related scenarios): If invoices don’t meet prescribed conditions by the due timeline (e.g., supplier filing/visibility conditions), ITC may need reversal and can often be re-availed later once conditions are met. Audit your position using the ITC Calculator and reconcile using the 2B Reconciler.
E-invoicing applicability: E-invoicing depends on turnover thresholds and notifications that can change. If you’re unsure, verify applicability from official sources and your turnover history before implementation.
FAQs
GSTR-1 vs GSTR-3B: what is the difference?
GSTR-1 reports outward supplies (sales/invoices). GSTR-3B is a summary return used to pay tax. Differences between them can trigger portal checks—review and reconcile before filing.
What happens if I file GSTR-3B late?
Late filing can attract late fees and interest depending on delay and liability. Use the calculators here to estimate, then verify on the GST portal before payment.
How is interest calculated under Section 50?
Interest is generally computed on delayed tax payment for the period of delay (often on net liability). Use the interest tool for an estimate and verify with portal computation.
How do I check if GST registration is required?
Registration depends on turnover, state/category, and specific cases (like mandatory registration). Start with the eligibility checker and confirm using official provisions.
Why does ITC not appear in GSTR-2B?
Common reasons: supplier hasn’t filed, invoice details mismatch, or timing differences. Reconcile 2B vs your purchase register before finalizing ITC.
What is DRC-01B?
It is an intimation/communication used by the GST system in certain mismatch scenarios (commonly related to Rule 88C) requiring you to pay/explain the difference within the prescribed time.
Do freelancers need GST?
Freelancers/consultants may need GST registration once turnover crosses applicable thresholds or if mandatory registration conditions apply. Use the eligibility tool as a first check.
How do I find the correct GST rate?
GST rate depends on the HSN (goods) or SAC (services) classification. Use the HSN/SAC directory to verify before quoting and invoicing.
This hub provides practical workflows and estimates. Actual due dates, late fee, interest, and portal notices depend on taxpayer category, period, and official updates. Always verify on official portals before filing/payment.