GST Compliance Calendar November 2026: Key Due Dates & Filings

A business should reconcile its purchase register with GSTR-2B and identify suppliers whose invoices are missing or incorrectly reported. ITC should be claimed only after checking invoice details, supplier reporting status and the eligibility conditions prescribed under GST law.

The appearance of an invoice in GSTR-2B does not independently establish final ITC eligibility. The recipient must satisfy the applicable conditions under Section 16. Under Rule 37A, where the supplier fails to furnish the corresponding GSTR-3B by 30 September following the financial year in which ITC was availed, the recipient must reverse the applicable ITC by 30 November. Re-availment is permitted when the supplier subsequently furnishes the corresponding return, subject to the prescribed conditions.

The taxpayer should perform an invoice-level reconciliation between the sales register and GSTR-1. Missing invoices, incorrect GSTINs, wrong taxable values, debit notes, credit notes and amendments should be identified and corrected through the permitted GST return mechanism within the applicable statutory time limit.

Yes. Eligible invoice details can be corrected or added through GSTR-1A after filing GSTR-1 but before filing GSTR-3B for the same tax period. Corrections relating to earlier tax periods may be reported through a subsequent GSTR-1, subject to applicable statutory time limits and conditions.

The taxpayer should reconcile the difference immediately. If GSTR-1 correctly reflects the taxable supplies but GSTR-3B shows lower liability, the unpaid tax may need to be discharged along with applicable interest. Any genuine reporting error should be corrected through the appropriate GST mechanism.

The recipient should reassess the ITC based on the revised invoice or credit note. If the amendment reduces the eligible credit, the corresponding ITC may need to be reversed in GSTR-3B. The books, GSTR-2B and supplier-reported data should be reconciled before making the adjustment.

No. The Invoice Furnishing Facility is optional for QRMP taxpayers. It can be used to report eligible B2B invoices for the first two months of a quarter so that the invoices can reflect earlier for recipients instead of waiting for the quarterly GSTR-1.

The business should first identify the exact mismatch, reconcile GSTR-1, GSTR-3B, GSTR-2B and accounting records, and collect supporting invoices, challans and payment records. The reply should address each discrepancy specifically and be submitted within the prescribed response period.

Yes. Ebizfiling can assist with GST reconciliation, identify invoice and tax differences, review ITC eligibility, check return-level mismatches and support the corrective action required for GSTR-1, GSTR-3B and GSTR-2B discrepancies.

Ebizfiling can support businesses with GST return filing, tax payment coordination, ITC review, invoice reconciliation, amendments, LUT filing, GST modification and responses to GST notices. The support can be aligned with the taxpayer’s registration type, filing frequency and applicable compliance requirements.