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Keep each GST notice, its stated response deadline and reply evidence together with the return records for the relevant tax period. Check due dates in the GST Portal for the selected period, save final filed returns rather than draft previews, and maintain a simple index so an authorized colleague can find the records quickly.
Set up a record for each financial year and tax period
Create a folder for each financial year, then a subfolder for every tax period. This is a practical way to bring together records that the GST Portal handles through separate notice, return-download and statement workflows; it is not a GSTN-prescribed retention format.
Keep an index in a spreadsheet or an existing business record. Useful fields include:
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- Financial year and tax period
- Return or form
- Portal due date checked and any extension verified
- Notice or order identifier and the date it was received or accessed
- Response deadline stated in the notice
- Action owner, reply or upload date, and portal acknowledgement or status
- Saved-file location
Use consistent names for files and folders, and ensure the people responsible for compliance can retrieve them. The index is a working aid, not a substitute for the original portal records.
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Find notices and capture each notice’s own deadline
GSTN’s March 2021 announcement said notices and reports issued by tax officials would be available under “Additional Notices and Orders,” and described replying to audit notices and uploading documents. Because that announcement is dated, follow the labels and instructions displayed in your current portal account. GSTN’s functionality announcement
For every notice or order, save the original communication and its attachments. Record its identifier, when you received or accessed it, and the response deadline stated in that specific notice. Keep a copy of your reply, uploaded documents, and any acknowledgement or status shown by the portal.
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Do not assume there is one response deadline that applies to all GST notices. The official workflow announcement describes portal access and replies, but does not establish a universal response period. Follow the instructions and date in the communication itself.
Check return due dates for the selected period
Open the Returns Dashboard, select the relevant financial year and period, and check the due date shown on the applicable return tile. Record the date you checked it and verify any government extension before treating it as final. The GST Portal’s guide describes GSTR-1’s standard schedule as the 11th of the succeeding month for monthly filers, or the 13th of the month after the quarter for quarterly filers; government notifications may extend dates. GST Portal user guide GSTR-1 due-date guidance
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Use the dashboard and applicable notifications for the actual period rather than relying only on a recurring calendar reminder. A calendar can prompt a check, but should not replace verification of the live due date.
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. Store it in the matching tax-period folder with its filing period and supporting records. The draft preview is marked as a draft, so do not treat it as evidence of a completed filing. GST Portal user guide
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Keep GSTR-2B and the reconciliation trail
GSTR-2B is a read-only input tax credit (ITC) 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, and retain the reconciliation notes or working papers showing how you compared it with your own records and books. GST Portal GSTR-2B guidance GST Portal reconciliation guidance
The Portal FAQ confirms that a taxpayer can download and keep a copy of Form GSTR-2B after login. Use the export that fits your recordkeeping process, and keep it identifiable by tax period. GST Portal FAQ
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Use a repeatable closeout checklist
- For the period, check the Returns Dashboard and applicable notifications; enter the verified return due date in the index.
- Review “Additional Notices and Orders” in the current portal account. Save any notice and attachments, then enter its identifier and its stated response deadline.
- Assign an owner for any response. After replying or uploading documents, save the submitted files and the portal acknowledgement or status with the notice record.
- After filing, confirm the return status and save the final filed PDF, not only a draft preview.
- Download the period’s GSTR-2B statement and keep it with the reconciliation trail and related return records.
- Update saved-file locations in the index and check that an authorized colleague can retrieve the records.
Confirm retention requirements for your circumstances
The Portal guidance describes how to access and download records, but does not establish a universal legal retention duration. Confirm the current statutory requirements that apply to your records and circumstances rather than choosing a period based only on this workflow.
Quick Recap
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