KGS - AN ALLIANCE OF ICAI

Company Law Labour Law FEMA Income Tax GST Compliance

GST Compliance Notifications

GST ALERT

GST reporting of sales

Please ensure to file the GSTR 1 with the GST authorities for reporting the taxable sales transactions during the month of September 2025

Form: Form GSTR 1

Deadline: 11th October 2025

Who should file?

To be filed by all the GST registered persons

TAKEAWAY

Use of technology tools to automate invoice syncing with GSTR-1—real-time reporting reduces reconciliation errors and speeds up ITC flow for customers.
Timely GSTR-1 filing ensures your buyers can claim ITC - Delay can impact your vendor ratings and future business.

GST ALERT

Summary of sales and inputs

Please ensure to file the GSTR 3B with the GST authorities for reporting the summary of sales and inputs transactions for the month of September 2025 and balance GST payable

Form: Form GSTR3B

Deadline: 20th October 2025

Why should we file?

To be filed by all the GST registered persons

TAKEAWAY

GSTR-3B is your monthly GST cash flow checkpoint. Important to review available ITC and initiate discussions with vendors for correct reporting in GSTR 1 in order to optimize working capital.

GST ALERT

Return for OIDAR

GSTR form to be filed by OIDAR

Form: Form GSTR 5A

Deadline: 20th October 2025

Why should we file?

To be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider, of the services provided to non-taxable persons, from a place outside India to a person in India

TAKEAWAY

Use of ASPs to ease compliance.
Sufficient balance in electronic cash ledger to be maintained. No credit available.
OIDAR providers must track B2C services in India