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The Finance Base
GST filing deadlines

How to Keep Records of GST Portal Notices and Filing Deadlines

Keep GST records organized by financial year and tax period. Log each notice’s own deadline, verify return dates in the portal, and save final filed returns, GSTR-2B exports, and reconciliation records.

By TheFinanceBase Team 4 min read
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Use a separate record for each GST tax period: save the notice and attachments, note the response deadline stated in that notice, verify return due dates in the portal, and retain proof of the final filed return. A dated GSTN announcement describes notices under “Additional Notices and Orders”; because portal labels can change, follow the labels and instructions in your current account.

Set up a record for each financial year and tax period

Create a folder for each financial year, then a subfolder for each tax period. Keep the records for a period together so you can trace a deadline, response, return, and supporting statement without relying on memory or searching across unrelated files.

This is a practical filing method, not a GSTN-prescribed format. A spreadsheet or an existing business record can serve as the index. Include these fields:

  • Tax period and return or form
  • Date you checked the portal due date, and whether you verified an extension
  • Notice or order identifier and the date you received or accessed it
  • Response deadline as stated in the notice
  • Action owner, reply or upload date, and portal acknowledgement or status
  • Saved-file location

Find and log notices and orders

GSTN’s March 2021 functionality announcement says notices and reports issued by tax officials would be available under “Additional Notices and Orders.” The announcement also describes replying to audit notices and uploading documents. Since that announcement is dated, use the current labels and instructions in your GST Portal account rather than assuming the navigation is unchanged. Read the GSTN announcement.

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For every notice or order, save the original communication and its attachments. Record its identifier, the date you received or accessed it, and the response deadline printed in the notice. Keep a copy of your reply, uploaded documents, and any acknowledgement or status shown by the portal.

Use the notice’s own deadline

Do not apply a single assumed response period to every notice. The available portal announcement documents a notice-and-reply workflow; it does not establish a universal notice-response deadline. Follow the date and instructions in the specific communication.

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Check return due dates for the exact period

In the GST Portal, open the Returns Dashboard, select the relevant financial year and return period, and check the due date shown on the applicable return tile. Check for any government extension before relying on a date copied into your index or calendar. The portal’s user guide describes the dashboard workflow, while the GST Portal guide gives the standard GSTR-1 schedule. Returns user guide; GST Portal return guidance.

GSTR-1 filing frequency Standard schedule described in the GST Portal guide What to verify
Monthly 11th day of the succeeding month Due date for the selected period and any government extension
Quarterly 13th day of the month after the quarter Due date for the selected quarter and any government extension

These are standard schedule details, not a guarantee of the deadline for every period. Check the live dashboard and relevant government notifications for the period you are filing.

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Save proof of filing, not just a draft

After filing GSTR-3B, confirm that its portal status is “Filed” and download the final PDF offered by the portal. Save it in the tax-period folder with the filing period clearly identified. A draft preview is not the same as the final filed return; the portal marks the preview as a draft. See the portal return guidance.

Keep GSTR-2B and the reconciliation trail

GSTR-2B is a read-only input tax credit statement. The portal allows it to be viewed or downloaded in Excel or JSON for future reference. Save the statement for the relevant period alongside the return records, then retain the reconciliation showing how it was checked against your own records and books. GSTR-2B user guide; GST Portal return FAQ and guidance.

The portal FAQ specifically asks whether a taxpayer can download and keep a copy of Form GSTR-2B for future reference; it says the statement can be viewed or downloaded after login in Excel or JSON. Use a consistent filename that identifies the tax period and format, so the export can be matched to the reconciliation record.

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Keep the period file usable by someone else

Store records in a business-approved location with access limited to authorized staff and advisers. Use filenames that make the period and document type clear, for example “2026-27_2026-04_GSTR-3B_final.pdf” or “2026-27_2026-04_notice_[identifier].pdf.” Avoid replacing a final return or original notice with a later working copy; save versions separately when needed.

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  • Notice or order and attachments
  • Notice deadline and action history in the index
  • Reply, uploaded documents, and portal acknowledgement or status
  • Return-period due date checked and any extension verified
  • Final filed return PDF
  • GSTR-2B export and reconciliation record

What retention period should you use?

The portal user guides describe downloads and filing workflows, but they do not establish a universal legal retention duration for these records. Confirm the current statutory requirements that apply to your business and the specific records and circumstances; do not infer a retention period from the portal’s download features.

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