GSTR-2 is a monthly return that allows the taxpayer to declare and summarise the details of inward purchases of taxable goods and/or services. However, the GSTR-2 form is currently suspended since September 2017 through amendment to the CGST Rules. In its place, GSTR-3B which is a return in a combined version of GSTR-2 and GSTR-3, is in use. For details about GSTR-3B, read our article “All about GSTR-3B return”. In this article, we discuss the various aspects of the erstwhile form GSTR-2.Key TakeawaysGSTR-2 has been paused since 2017; now GSTR-2A/2B must be checked for purchases and used to claim tax credits with GSTR-3B.GSTR-2 had to be filed by the 15th of each month; no changes allowed later.A late fee of Rs.200/day, up to a maximum of Rs.

A taxpayer needs to register on the e-invoice portal to start with e-invoicing. He will have to generate invoices on his accounting system and upload the same on IRP (Invoice Registration Portal) such as Clear IRP, GSTN-approved official IRP and NIC’s e-invoice portal.Possible Modes of Connecting with the IRP or e-Invoice PortalAll registered GST taxpayers who need to generate IRN for e-invoices should connect with the IRP (invoice registration portal) or e-invoice portal. A taxpayer can connect with the IRP with the below-mentioned modes:In the case of the e-way bill, API access is available: If a taxpayer is already registered on the e-way bill portal, he can use the same login credentials to login onto the e-invoice portal. If a taxpayer is already using GSP services on the e-way bill system, there is no need to select the GSP again on the e-invoice portal. But one can change or add the new GSP on the e-invoice portal.In case e-way bill API access is not available: In this case, the taxpayer will have first to register himself on the e-invoice portal, as per the process given in our article- “Steps for registration on the e-invoice portal”.Direct API access: A taxpayer with a turnover higher than Rs.5 crore can use direct API to connect with IRP.

The system of e-invoicing brings in further automation and ease in the process of filing returns while also improving the controls against tax evasion. Let us take a look at the system of amendment and cancellation of an e-invoice.Functions of IRP: A Quick GlanceBefore diving into the amendment and cancellation of an e-invoice, we need to be aware that an e-invoice is created on the basis of a prescribed schema and a unique Invoice Reference Number (IRN) is assigned to each such invoice using a hash generation algorithm.The taxpayer can either generate the IRN or upload the invoice onto the IRP as it is and the IRP would generate the IRN. In case the taxpayer generates the IRN, the IRP will have to validate the same. It is important to note that as per the GSTN advisory dated 13th April 2023, taxpayers with an annual turnover of Rs.100 crore and more must report tax invoices and credit-debit notes to the IRP within 7 days from the date of issue of the invoice/CDN beginning 1st May 2023.However, on 6th May 2023, the department has deferred the time limit of 7 days to report the old e-invoices on the IRP portals by three months. Also, the department is yet to announce the new implementation date.The IRP is an entity responsible for authenticating e-invoices by checking whether the invoice follows the prescribed schema and mandatory parameters, whether the IRN is unique, etc.

When a business doesn't file a GST (Goods and Services Tax) return or pay tax liability on time, the department will charge late fees and interest. Hence, understanding these aspects is important for businesses. This article covers all about interest and late fees under GST.Key TakeawaysFor returns like GSTR-1 and GSTR-3B, the standard late fee is Rs. 50 (Rs.. 25 for CGST and SGST each).For nil returns, Rs.

In April 2019, a new tax payment process was laid down for composition dealers to simplify compliance for them. Form CMP-08 was introduced in April 2019 and was made applicable from FY 2019-2020 onwards. It replaces the erstwhile quarterly GSTR-4 filed by composition dealers.Key TakeawaysCMP-08 is the statement-cum-challan used by the businesses registered under the Composition scheme.It is a summary of quarterly sales that must be filed on or before the 18th of the month following the quarter.It is specially designed for small businesses to keep the tax paperwork simple and ease the return filing process.A late fee of Rs. 200/day (up to a maximum of Rs. 5000) is applicable for late filing of the return.

GSTR-2B is a new static month-wise auto-drafted statement for regular taxpayers (whether or not opted into the QRMP scheme) introduced on the GST portal. The statement was launched from the August 2020 tax period onwards.Key TakeawaysThe new Invoice Management System (IMS) is now the primary filter before any credit is posted to your GSTR-2B.Recipients must reverse ITC the moment a supplier issues a credit note; the supplier gets no relief until the recipient acts.Budget 2026 explicitly mandates that recipient ITC reversals must mirror the supplier's credit note value in real-time.The shift to an auto-drafted statement allows for a flexible, two-way communication channel between the portal and the taxpayer.  Introduction to GSTR-2BGSTR-2B provides eligible and ineligible Input Tax Credit (ITC) for each month, similar to GSTR-2A but remains constant or unchanged for a period. In other words, whenever a GSTR-2B for a month is accessed on the GST portal, the data in it remains the same without being changed for subsequent changes by their suppliers in later months. GSTR-2B is available to all normal, SEZ and casual taxpayers. Every recipient can generate it on the basis of the GSTR-1, GSTR-5 and GSTR-6 furnished by their suppliers. The statement will clearly show document-wise details of ITC eligibility.

GSTR-2A is a purchase-related tax return automatically generated for every business registered under the Goods and Services Tax (GST). It is a statement that captures details of all your purchases for a particular month. GSTR-2A is an automatic return generated for a taxpayer from the seller’s/counterparty's GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8.Key TakeawaysGSTR-2A works like a tracker of all purchases, which helps with tax credits.It updates automatically when the supplies upload the invoice, which gives the details of available input tax credits.It helps to verify the recipient's tax credit claims and ensures the supplier has filed their returns on time.It includes B2B invoices, credit/debit notes, and TDS/TCS credits.GSTR-2B is not a return, hence no need to file it.  What is GSTR 2A?GSTR-2A is a purchase-related dynamic tax return that is automatically generated for each business by the GST portal. When a seller files his GSTR-1, the information is captured in GSTR 2A.

Stay updated with the latest GST news, notifications, and announcements right here. This page covers key developments from the GST Council, CBIC, and GSTN, including changes to returns, e-invoicing, e-way bills, and Budget 2026 reforms. Get simple breakdowns of evolving tax rules to help with compliance.Latest GST News1. 2026 GST Updates16th March 2026From the February 2026 tax period onwards, the GST Portal auto-populates the “Tax Liability Breakup, As Applicable” in GSTR-3B for any interest or tax liability belonging to previous tax period but being discharged in the current tax period's GSTR-3B. The taxpayers must open the “Tax Liability Breakup, As Applicable” tab on the payment page and click “SAVE” within the tab for filing during the current reform cycle.21st February 2026GSTN has introduced a new facility on the GST portal for taxpayers to withdraw their application opting into the 3-day GST registration grant, in form REG-32.

Stay compliant in FY 2026-27 with our easy-to-use Compliance Calendar. It highlights key GST, TDS, Tax, and Regulatory deadlines, helping you avoid penalties and stay on track with timely filings. A must-have tool for businesses and compliance professionals to streamline processes and ensure smooth, hassle-free compliance.What is a Compliance Calendar?Compliance Calendar offers a go-to guide for Compliance Officers, CFOs, and Company Secretaries to stay on top of critical filing deadlines across major laws like Company Law, GST, Income Tax,  and Labour Laws. We’re committed to regularly expanding and updating the calendar, so check our website for the latest version.Compliance Calendar for April 2026Explore Compliance - Dive deeper into the compliance requirements for April 2026.                                                     Due date*Form / FunctionPeriodDescription10th AprilGSTR-7March’26Summary of Tax Deducted at Source (TDS) and deposited under the GST lawGSTR-8March’26Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under the GST law11th AprilGSTR-1 (Monthly)March’26Summary of outward supplies where turnover > ₹5 crore or taxpayers not opting for the QRMP scheme13th AprilGSTR-5March’26Summary of outward taxable supplies and tax payable by a non-resident taxable personGSTR-6March’26Details of ITC received and distributed by an Input Service Distributor (ISD)20th AprilGSTR-5AMarch’26Summary of outward taxable supplies and tax payable by OIDAR service providersGSTR-3B (Monthly)March’26Summary return for taxpayers with turnover > ₹5 crore or not opting for QRMP25th AprilITC-04Oct’25 – Mar’26Half-yearly/yearly return for goods sent to or received from job workers28th AprilGSTR-11March’26Statement of inward supplies by UIN holders for GST refund30th AprilTDS Challan-cum-Statement (194IA / IB / M)Mar’26Furnishing of challan-cum-statement for tax deducted under Sections 194IA, 194IB, and 194M of the Income Tax ActDepositing TDS & TCS liabilitiesMar’26Deposit of TDS/TCS for MarchMSME-1Oct’25 – Mar’26Return for outstanding dues to MSMEs exceeding 45 days * The due dates mentioned are subject to changes notified by the concerned department.Download Compliance Calendar FY 2026-27.

This GST compliance calendar is designed specifically for enterprises to proactively manage their GST obligations and stay ahead of deadlines. Tracking key GST due dates is critical to ensure timely filing of returns and prescribed forms, thereby avoiding interest, penalties, and late fees.Given that the Central Board of Indirect Taxes and Customs frequently revises and extends due dates for various GST filings, this comprehensive calendar serves as a reliable reference for enterprises to plan tax payments and ensure seamless compliance.Enterprise Compliance Calendar 2026 PDF DownloadDownload FY 2026-27 CalendarDownload FY 2025-26 Calendar GST Due Dates in April  2026Here is the GST calendar for April 2026 at a glance-Due date*FormsPeriodDescription10th AprilGSTR-7March’26Summary of Tax Deducted at Source (TDS) and deposited under the GST lawGSTR-8March’26Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under the GST law11th AprilGSTR-1 (Monthly)March’26Summary of outward supplies where turnover > ₹5 crore or taxpayers not opting for the QRMP scheme13th AprilGSTR-5March’26Summary of outward taxable supplies and tax payable by a non-resident taxable personGSTR-6March’26Details of ITC received and distributed by an Input Service Distributor (ISD) 20th AprilGSTR-5AMarch’26Summary of outward taxable supplies and tax payable by OIDAR service providersGSTR-3B (Monthly)March’26Summary return for taxpayers with turnover > ₹5 crore or not opting for QRMP25th AprilITC-04Oct’25 – Mar’26Half-yearly/yearly return for goods sent to or received from job workers28th AprilGSTR-11March’26Statement of inward supplies by UIN holders for GST refund 30th AprilTDS Challan-cum-Statement (194IA / IB / M)Mar’26Furnishing of challan-cum-statement for tax deducted under Sections 194IA, 194IB, and 194M of the Income Tax ActDepositing TDS & TCS liabilitiesMar’26Deposit of TDS/TCS for MarchMSME-1Oct’25 - Mar’26Return for outstanding dues to MSMEs exceeding 45 days*The due dates mentioned are subject to changes notified by the concerned department.Overview of the GST Returns Filing StructureRegular taxpayersThe GST returns in forms GSTR-1 and GSTR-3B are to be filed by businesses and professionals registered under GST every month if their annual aggregate turnover during the financial year exceeds Rs.5 crore.Returns for specific transactions/personsSpecial transactions under GST have been defined with specific GST returns such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7 and GSTR-8. For more information about GST returns, read our article on ‘GST Returns’.Upcoming GST Return Due Dates The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!Here’s the return-wise GST calendarGSTR-1Monthly Filing(Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible)MonthDue DateApril 202611th May 2026May 202611th June 2026June 202611th July 2026July 202611th August 2026August 202611th September 2026September 202611th October 2026January 202711th February 2027February 202711th March 2027March 202711th April 2027GSTR-3BGSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also a quarterly filing option provided to taxpayers with an annual aggregate turnover of up to Rs.5 crore, opting for the QRMP scheme.Aggregate turnover exceeding Rs.5 crore in the previous financial yearMonthDue DateApril 202620th May 2026May 202620th June 2026June 202620th July 2026July 202620th August 2026August 202620th September 2026September 202620th October 2026October  202620th November 2026November  202620th December 2026December 202620th January 2027 January 202720th February 2027February 202720th March 2027March 202720th April 2027GSTR-5Summary of outward taxable supplies and tax payable by the non-resident taxable persons:Period (Monthly)Due DateApril 202613th May 2026May 202613th June 2026June 202613th July 2026July 202613th August 2026August 202613th September 2026September 202613th October 2026October 202613th November  2026November 202613th December  2026December 202613th January 2027 January 202713th February 2027February 202713th March 2027March 202713th April 2027GSTR-5ASummary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:MonthDue DateApril 202620th May 2026May 202620th June 2026June 202620th July 2026July 202620th August 2026August 202620th September 2026September 202620th October 2026October 202620th November 2026November  202620th december 2026December 202620th January 2027 January 2027 20th February 2027 February 2027 20th March 2027March 202720th April 2027GSTR-6Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):Period (Monthly)Due DateApril 202613th May 2026May 202613th June 2026June 202613th July 2026July 202613th August 2026August 202613th September 2026September 202613th October 2026October 202613th November  2026November 202613th December 2026December 2026 13th January 2027 January 202713th February 2027February 202713th March 2027March 202713th April 2027GSTR-7Summary of Tax Deducted at Source (TDS) and deposited under GST laws:MonthDue DateApril 202610th May 2026May 202610th June 2026June 202610th July 2026July 202610th August 2026August 202610th September 2026September 202610th October 2026October 202610th November 2026November 202610th December 2026December 202610th January 2027 January 202710th February 2027February 202710th March 2027March 202710th April 2027GSTR-8Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:MonthDue DateApril 202610th May 2026May 202610th June 2026June 202610th July 2026July 202610th August 2026August 202610th September 2026September 202610th October 2026October 202610th November 2026November 202610th December 2026December 202610th January 2027January 202710th February 2027February 202710th March 2027March 202710th April 2027GSTR-9 and self-certified GSTR-9CThe GSTR-9 annual returns and GSTR-9C self-certified reconciliation statement due dates for FY 2026-27 - 31st December 2027GST Dates of Few Popular FormsITC-04Half-yearly ITC-04 to be filed by a manufacturer to report the summary of goods sent to or received from a job worker whose turnover is more than Rs.5 crore, is as follows-PeriodDue DateApr'26-Sep'26 (Half-yearly)25th Oct 2026Oct’26-Mar’27 (Half-yearly)25th April 2027RFD-11 (LUT)Letter of Undertaking in form RFD-11 must be filed to make exports without payment of IGST by the GST registered exporters for every financial year.