What this means
For monthly filers, the GST Portal states that GSTR-1 is generally due by the 11th day of the succeeding month, subject to notified extensions. The filing process should begin with the sales register, not the portal.
Practical points
Reconcile invoice numbers, taxable values, tax rates, place of supply, B2B GSTINs, credit/debit notes, exports and e-invoice data where applicable. Resolve duplicates and cancellations before upload. Amendments should be traceable to the original invoice and period.
Control and documentation
After preparing the return, compare the outward tax liability with the accounting ledger and the values expected to flow into GSTR-3B. Differences should be documented rather than left to the next month.
Before you act
Finally, save the filed acknowledgement and a copy of the working reconciliation. A clean monthly trail substantially simplifies annual GST review.
Sources
This article is general educational information as at the review date shown above. It is not a substitute for the legislation, notification, circular or advice applicable to a particular person or transaction. Verify the current official source before acting.