PhyntaraTutorial · GST · The law in practice
09 · The monthly calendar: GSTR-1, 3B, 2B, IMS
Who files what, typical due dates, and why Phyntara will never click File on 3B. About 8 min. As of August 2026.
This tutorial explains GST the way a new founder or accounts clerk needs it, and how the same work is done in Phyntara. It is teaching, not a legal opinion. Thresholds, due dates, and late fees change when the GST Council notifies them. Your CA files. Confirm the live rule on gst.gov.in before you act on a rupee.
Typical due dates for a monthly regular taxpayer. QRMP and composition calendars differ. Holidays shift dates. Watch the portal.
| Thing | Whose job | Usual timing | What it is |
|---|---|---|---|
| GSTR-1 | Your CA (sales list) | 11th of next month (monthly) | Every B2B/B2C invoice, CN, DN, HSN summary |
| IFF (QRMP) | Your CA | 13th of month 1 and 2 of the quarter | Optional B2B upload so customers get 2B |
| GSTR-3B | Your CA files; you pay | 20th of next month (monthly) | Summary + tax payment. Phyntara does not file this |
| GSTR-2B | Portal generates | Around 14th | Your inward credit statement |
| IMS actions | Your CA | Before 2B locks the story | Accept / reject / pending supplier invoices |
| PMT-06 challan | You (owner) | Before 3B, same month as the liability | Pay government. Phyntara shows the amount |
| GSTR-9 / 9C | CA, annual | 31 December after FY (watch extensions) | Annual return / reconciliation — not in the monthly desk |
Composition dealers file a different return (CMP-08 / GSTR-4 cycle — follow the live composition calendar). They still must not issue tax invoices with GST.
What Phyntara produces for the CA
- GSTR-1 JSON (and CSV) from invoices you actually issued.
- Filing pack: sales PDFs, purchase images, 3B worksheet numbers, Tally/bank files the CA imported.
- 3B worksheet: suggested CGST/SGST/IGST to pay — not a filed return.