A plain sequence for periodic GST returns

GST returns are filed on the GST portal in the forms and on the due dates then in force. A common working sequence is to complete outward supply reporting, review auto-drafted inward statements, and then file the summary return after reconciling with books.

Input tax credit is a statutory entitlement only when conditions in the CGST Act and rules are met. Portal figures do not, by themselves, create credit.

This note does not replace the Act, rules, or a review of a specific set of invoices.