Understanding GST Return Filing: Key Steps and Deadlines for GSTR-1, GSTR-2, and GSTR-3 Submission.

The process for filing GST returns involves several steps. Taxpayers must upload their final GSTR-1 form by the 10th of the month following the supply month. Adjustments based on the purchaser's GSTR-2 are allowed until the 17th. The GST Common Portal auto-drafts a provisional GSTR-2, which the purchasing taxpayer can modify. Additional invoices can be added if valid. Reconciliation with suppliers is possible within seven days. Taxpayers finalize GSTR-1 and GSTR-2, determine liabilities and eligible ITC, and generate net tax liability. The draft GSTR-3 is generated, payments are made, and the ITC ledger is debited before submission.