GSTN advisory for the Timely Filing of GST Returns

The Goods and Service Tax Network (GSTN) on May 04, 2023, issued an advisory for the Timely Filing of GST Returns. The advisory provides the following:

1. Taxpayers are recommended to use the SMS filing option to file NIL returns. 
2. Taxpayers are advised to file their Form GSTR- 3B well in advance to avoid the last-day rush.
3. A Large number of invoices from the past period in one GSTR-1 were uploaded on the due date of filing. 
4. Taxpayers are advised to inculcate a month-wise return filing discipline for all the B2B invoices for the month and avoid reporting invoices of the past period in one go.