{"id":31935,"date":"2026-05-19T22:44:47","date_gmt":"2026-05-19T17:14:47","guid":{"rendered":"https:\/\/blogrevamp.cashfree.com\/?p=31935"},"modified":"2026-05-19T22:44:51","modified_gmt":"2026-05-19T17:14:51","slug":"gst-return-filing","status":"publish","type":"post","link":"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/","title":{"rendered":"GST Return Filing Guide 2026: New Rules, Due Dates &amp; How to File"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #005c31;color:#005c31\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #005c31;color:#005c31\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#GST_Filing_Deadlines_at_a_Glance\" >GST Filing Deadlines at a Glance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#GST_Returns_%E2%80%93_A_Beginners_Guide\" >GST Returns &#8211; A Beginner&#8217;s Guide<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#New_GST_Rules_and_Regulations_for_Return_in_2026\" >New GST Rules and Regulations for Return in 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#3-Year_Hard_Stop_on_Late_Returns\" >3-Year Hard Stop on Late Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Automatic_Late_Fee_for_Annual_Returns\" >Automatic Late Fee for Annual Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Stricter_ITC_and_Ledger_Verification\" >Stricter ITC and Ledger Verification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Mandatory_Bank_Account_Updates\" >Mandatory Bank Account Updates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Turnover_Threshold_Rechecking\" >Turnover Threshold Rechecking<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#GST_20_%E2%80%93_Simplified_Tax_Slabs_and_Rate_Changes\" >GST 2.0 \u2013 Simplified Tax Slabs and Rate Changes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Step-by-Step_Guide_to_GST_Return_Filing\" >Step-by-Step Guide to GST Return Filing<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Step_1_Prepare_Required_Documents\" >Step 1: Prepare Required Documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Step_2_Log_in_to_the_GST_Portal\" >Step 2: Log in to the GST Portal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Step_3_File_GSTR-1_%E2%80%93_Outward_Supplies\" >Step 3: File GSTR-1 \u2013 Outward Supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Step_4_File_GSTR-3B_%E2%80%93_Summary_Return\" >Step 4: File GSTR-3B \u2013 Summary Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Step_5_Special_Cases_%E2%80%93_QRMP_and_Composition\" >Step 5: Special Cases \u2013 QRMP and Composition<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Step_6_File_GSTR-9_%E2%80%93_Annual_Return\" >Step 6: File GSTR-9 \u2013 Annual Return<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#How_to_Amend_GSTR-1_Errors_Using_GSTR-1A\" >How to Amend GSTR-1 Errors Using GSTR-1A<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#What_is_GSTR-1A\" >What is GSTR-1A?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Understanding_Nil_Returns_and_Filing_Requirements\" >Understanding Nil Returns and Filing Requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#GST_Return_Submission_Deadlines_Calendar_2026\" >GST Return Submission Deadlines &amp; Calendar 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#GST_Late_Fees_Calculation_and_Examples\" >GST Late Fees: Calculation and Examples<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#April_2026_Compliance_Changes_What_You_Must_Know\" >April 2026 Compliance Changes: What You Must Know<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Mandatory_e-Invoicing_from_April_1_2026\" >Mandatory e-Invoicing from April 1, 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#New_Document_Series_for_April_2026\" >New Document Series for April 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Electronic_Credit_Reversal_and_Reclaimed_Statement_ECRS\" >Electronic Credit Reversal and Reclaimed Statement (ECRS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Credit_Note_Rejection_Tracking\" >Credit Note Rejection Tracking<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Best_Practices_for_GST_Compliance_in_2026\" >Best Practices for GST Compliance in 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#File_Returns_Timely_and_Sequentially\" >File Returns Timely and Sequentially<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Reconcile_Monthly_to_Avoid_ITC_Issues\" >Reconcile Monthly to Avoid ITC Issues<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Use_Correct_HSN_Codes_and_Tax_Rates\" >Use Correct HSN Codes and Tax Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Avoid_Common_Filing_Errors\" >Avoid Common Filing Errors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Leverage_E-Invoicing_and_Technology\" >Leverage E-Invoicing and Technology<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Keep_Business_Information_Updated\" >Keep Business Information Updated<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Consult_Professionals_When_Needed\" >Consult Professionals When Needed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Summary_GST_Return_Filing_in_2026\" >Summary: GST Return Filing in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#FAQs_on_GST_Returns\" >FAQs on GST Returns<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#What_is_the_GST_return_filing_process_in_2026\" >What is the GST return filing process in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#What_are_GSTR-1_GSTR-2B_and_GSTR-3B\" >What are GSTR-1, GSTR-2B, and GSTR-3B?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#What_documents_are_required_to_file_a_GST_return\" >What documents are required to file a GST return?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#What_is_the_due_date_for_GST_returns_in_2026\" >What is the due date for GST returns in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/#Can_businesses_file_GST_returns_offline\" >Can businesses file GST returns offline?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Filing_Deadlines_at_a_Glance\"><\/span><strong>GST Filing Deadlines at a Glance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Filing GST returns on time is important for every business as missing a deadline can lead to penalties and other consequences. From 2025 onwards, GST returns generally cannot be filed after 3 years from their due date.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the GST Council rolling out reforms such as more stringent input tax credit eligibility norms, real-time ledger validations, and mandatory bank detail updates, businesses must be proactive in filing their GST returns on time. The deadlines have become stringent, as monthly filers must meet the 11th and 20th deadlines. Similarly, quarterly filers face state-based staggered schedules. Businesses further need to match purchases with GSTR-2B before claiming ITC.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This guide breaks down everything you need to know to file GST returns in 2026 accurately, on time, and penalty-free.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Returns_%E2%80%93_A_Beginners_Guide\"><\/span><strong>GST Returns &#8211; A Beginner&#8217;s Guide<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Every tax-registered business is supposed to file its GST return in India, with statements of sales, purchases, tax paid, and input tax credits. Filing of these returns declares your tax liability to the tax authorities. There are different types of GST returns.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Every registered taxable person must file their returns, but this depends on the scale and nature of the business. For regular taxpayers with turnover above \u20b95 crore, they must do two kinds of monthly returns: GSTR-1, which details sales outwards, and <a href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/index.htm#t=GSTR3B.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">GSTR-3B<\/a>, which summarizes sales, credit, and tax paid. An annual return GSTR-9 completes the yearly cycle.<\/li>\n\n\n\n<li>Smaller businesses under \u20b95 crore can opt for the QRMP (Quarterly Return Monthly Payment) scheme, <a href=\"https:\/\/www.cashfree.com\/blog\/gstr-1-due-date-filing-process\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">filing GSTR-1<\/mark><\/a> and GSTR-3B quarterly instead of monthly. Composition dealers under the simplified composition scheme file quarterly return CMP-08 and annual return GSTR-4. Specialized returns exist for e-commerce operators, TDS\/TCS deductors, and non-resident taxpayers, but most businesses work primarily with GSTR-1, GSTR-3B, and GSTR-9.<\/li>\n\n\n\n<li>Filing remains mandatory for all GST-registered entities. Non-filing triggers stiff late fees starting at \u20b950 per day (\u20b925 CGST + \u20b925 SGST) capped at \u20b95,000, plus 18% interest per annul on late tax payments. The system enforces sequential filing, you cannot file December&#8217;s return if November remains pending, creating cascading blocks that multiply penalties.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"New_GST_Rules_and_Regulations_for_Return_in_2026\"><\/span><strong>New GST Rules and Regulations for Return in 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">From FY2025-26 onwards, various new rules related to GST filing have been implemented, as per the recommendations of the GST Council.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3-Year_Hard_Stop_on_Late_Returns\"><\/span><strong>3-Year Hard Stop on Late Returns<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">GST portal<\/a> now prevents filing any return more than three years past its due date. Returns pending beyond this window become permanently unfiled, you lose the opportunity forever. One missed return from 2021 cannot be filed in 2026. The regime promotes compliance and cuts compliance arrears that have long existed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Automatic_Late_Fee_for_Annual_Returns\"><\/span><strong>Automatic Late Fee for Annual Returns<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Starting January 1, 2026, <a href=\"https:\/\/www.cashfree.com\/blog\/gstr-9c-due-date-applicability-turnover-limit-filing-process\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">filing GSTR-9 or 9C<\/mark><\/a> late triggers automatic late fee calculation based on your turnover slab. The system computes and charges penalties instantly upon late filing, with larger businesses facing proportionately higher fees. The December 31 annual return deadline demands strict adherence.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stricter_ITC_and_Ledger_Verification\"><\/span><strong>Stricter ITC and Ledger Verification<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The GSTN portal blocks GSTR-3B submission if ledger conditions fail verification. You must clear unpaid reverse charge liabilities and negative credit ledger balances before filing. Input tax credit claims face tighter scrutiny\u2014you can only claim ITC reflected in your auto-generated GSTR-2B statement. Previous mismatches or pending liabilities that might have been accepted no longer pass system validation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mandatory_Bank_Account_Updates\"><\/span><strong>Mandatory Bank Account Updates<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Failing to furnish <a href=\"https:\/\/www.cashfree.com\/bank-account-verification\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valid bank account details<\/mark><\/a> in your GST profile can trigger automatic registration suspension. A suspended GSTIN prevents return filing and e-way bill generation, halting operations entirely. The rule combats fake registrations and improves transparency, requiring businesses to maintain updated profile information.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Turnover_Threshold_Rechecking\"><\/span><strong>Turnover Threshold Rechecking<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Recalculate your Aggregate Annual Turnover for the year 2025 and if it passed the registration threshold, (\u20b920 lakhs for the service sector or \u20b940 lakhs in the goods sector), it will be mandatory for your business to be registered under GST. Composition scheme businesses exceeding \u20b91.5 crore must shift to the regular GST regime. Non-registration when required invites penalties for tax evasion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Also read: <a href=\"https:\/\/www.cashfree.com\/blog\/gstr-7-due-date-late-fees-how-to-file\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">GSTR-7 in GST: Applicability, Due Date, Late Fees, and How to File GSTR-7<\/mark><\/a><\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_20_%E2%80%93_Simplified_Tax_Slabs_and_Rate_Changes\"><\/span><strong>GST 2.0 \u2013 Simplified Tax Slabs and Rate Changes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2025-09\/press_release_press_information_bureau_0.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">GST Council&#8217;s 56th meeting<\/a> in late 2025 introduced major slab simplification carried into 2026. The complex multi-tier structure (5%, 12%, 18%, 28% plus special rates) has been consolidated under GST 2.0.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Category<\/strong><\/td><td><strong>Old GST Rate(s)<\/strong><\/td><td><strong>New GST Rate (2025\u20132026)<\/strong><\/td><td><strong>Notes<\/strong><\/td><\/tr><tr><td>Most goods\/services<\/td><td>5%, 12%, 18%, 28%<\/td><td>5% (Merit) &amp; 18% (Standard)<\/td><td>12% &amp; 28% slabs merged<\/td><\/tr><tr><td>Luxury \/ Sin goods (tobacco, high-end cars, certain beverages)<\/td><td>28% + cess<\/td><td>40% Special Rate<\/td><td>Limited categories<\/td><\/tr><tr><td>Essentials (bread, paneer, UHT milk, basic food items)<\/td><td>5% or higher<\/td><td>0% (NIL)<\/td><td>Multiple items made zero-rated<\/td><\/tr><tr><td>Household FMCG (soap, shampoo, toothpaste, kitchen items)<\/td><td>12% or 18%<\/td><td>5%<\/td><td>Consumer\u2011centric rate reduction<\/td><\/tr><tr><td>Electronics (TV &lt;32\u201d, ACs, dishwashers, refrigerators)<\/td><td>28%<\/td><td>18%<\/td><td>Significant reduction<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Effective September 22, 2025, standard GST rates collapsed to two primary slabs: 5% and 18%. The old 12% and 28% rates were largely eliminated. A special 40% rate applies to select &#8220;demerit&#8221; goods such as luxury items, tobacco, high-sugar beverages, and luxury vehicles. The zero percent category continues for essential items.<\/li>\n\n\n\n<li>Most goods and services now fall under either 5% (merit rate) or 18% (standard rate). Common household and food items previously taxed at 12% or 18% have been reduced to 5% in many cases. The rationalization simplifies tax calculations and reduces classification disputes.<\/li>\n\n\n\n<li>Businesses must update accounting systems and price labels to reflect new rates. GST returns must apply the correct rates for all sales from the effective date. Incorrect rate application leads to underpayment or over payment in GSTR-3B, creating compliance issues.<\/li>\n\n\n\n<li>Specific sectors continue seeing adjustments. Tobacco products saw additional changes effective February 1, 2026, with some assigned to 18% and others to 40% alongside cess removal. Businesses in these categories should monitor GST Council notifications closely.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Fact:<\/strong> For most businesses, GST rates in 2026 are more streamlined. Verify your product\/service HSN codes against the latest rate list to ensure accurate charging and reporting.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Also read: <a href=\"https:\/\/www.cashfree.com\/blog\/new-gst-rates\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">New GST Rates 2026<\/mark><\/a><\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step-by-Step_Guide_to_GST_Return_Filing\"><\/span><strong>Step-by-Step Guide to GST Return Filing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Online GST return filings for 2026 are a systematic process that will help in achieving compliance and easy credit flow. The following are the steps that will facilitate proper return filings:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_1_Prepare_Required_Documents\"><\/span><strong>Step 1: Prepare Required Documents<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Before logging in, gather:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sales invoices categorized into B2B, large B2C (above \u20b92.5 lakh), and export invoices<\/li>\n\n\n\n<li>Credit or debit notes issued during the period<\/li>\n\n\n\n<li>Purchase invoices for claiming Input Tax Credit<\/li>\n\n\n\n<li>Sales summaries organized by GST rate and <a href=\"https:\/\/www.cashfree.com\/blog\/hsn-sac-code-gst\/\">HSN code<\/a><\/li>\n\n\n\n<li>GSTIN and login credentials ready<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_2_Log_in_to_the_GST_Portal\"><\/span><strong>Step 2: <\/strong><a href=\"https:\/\/www.cashfree.com\/blog\/gst-login-password-portal-guide\/\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Log in to the GST Portal<\/mark><\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Visit gst.gov.in and enter your GSTIN and password<\/li>\n\n\n\n<li>Navigate to Services \u2192 Returns \u2192 Returns Dashboard<\/li>\n\n\n\n<li>Select the financial year and tax period (month or quarter) for filing<\/li>\n\n\n\n<li>Verify applicable return forms displayed for your taxpayer category<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_3_File_GSTR-1_%E2%80%93_Outward_Supplies\"><\/span><strong>Step 3: File GSTR-1 \u2013 Outward Supplies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Click &#8220;Prepare Online&#8221; under GSTR-1 for the selected period<\/li>\n\n\n\n<li>Enter B2B sales with buyer GSTIN and complete invoice details<\/li>\n\n\n\n<li>Add B2C large invoices, exports, and credit\/debit notes in respective sections<\/li>\n\n\n\n<li>Ensure correct invoice numbers, dates, customer GSTINs, taxable values, and GST rates<\/li>\n\n\n\n<li>Save work section-wise and validate the summary for errors<\/li>\n\n\n\n<li>Submit GSTR-1 using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em><span class=\"highlight\">Note: E-invoicing users verify auto-populated sales details before submission<\/span><\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_4_File_GSTR-3B_%E2%80%93_Summary_Return\"><\/span><strong>Step 4: File GSTR-3B \u2013 Summary Return<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Select GSTR-3B and click &#8220;Prepare Online&#8221;<\/li>\n\n\n\n<li>Review auto-filled figures from GSTR-1 in outward supplies section<\/li>\n\n\n\n<li>Enter total taxable value and GST for all outward supplies<\/li>\n\n\n\n<li>Input ITC claimed on imports and domestic purchases as per GSTR-2B statement<\/li>\n\n\n\n<li>Verify system-calculated net tax payable after ITC offset<\/li>\n\n\n\n<li>Offset liability using available ITC credits from electronic credit ledger<\/li>\n\n\n\n<li>Pay any remaining balance through electronic cash ledger<\/li>\n\n\n\n<li>Submit GSTR-3B with DSC or EVC before the 20th to avoid 18% interest and late fees<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_5_Special_Cases_%E2%80%93_QRMP_and_Composition\"><\/span><strong>Step 5: Special Cases \u2013 QRMP and Composition<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For QRMP Taxpayers (Quarterly Filers):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>File GSTR-1 and GSTR-3B quarterly instead of monthly<\/li>\n\n\n\n<li>Optionally upload B2B invoices via Invoice Furnishing Facility (IFF) by the 13th in the first two months<\/li>\n\n\n\n<li>Complete quarterly GSTR-1 by the 13th of the month following quarter-end<\/li>\n\n\n\n<li>File quarterly GSTR-3B by the 22nd or 24th (based on state grouping)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For Composition Taxpayers:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>File simplified quarterly CMP-08 by the 18th of the month after each quarter<\/li>\n\n\n\n<li>Enter total quarterly sales and self-assessed tax amount<\/li>\n\n\n\n<li>Pay computed tax liability through the portal<\/li>\n\n\n\n<li>File annual GSTR-4 by April 30, summarizing yearly turnover and taxes paid<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_6_File_GSTR-9_%E2%80%93_Annual_Return\"><\/span><strong>Step 6: File GSTR-9 \u2013 Annual Return<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Access GSTR-9 after financial year-end (due by December 31 of next FY)<\/li>\n\n\n\n<li>Download system-computed summary with pre-filled data from monthly returns<\/li>\n\n\n\n<li>Cross-verify pre-filled figures against your books of accounts<\/li>\n\n\n\n<li>Provide details of total sGST filing has very strict deadlines, and any delay leads to auto penalties and interests. The main GST filing deadlines to remain GST-compliant are discussed below:ales, purchases, tax paid, and claimed credits for the year<\/li>\n\n\n\n<li>Reconcile discrepancies between monthly filings and annual figures<\/li>\n\n\n\n<li>For turnover &gt; \u20b95 crore: Prepare GSTR-9C reconciliation statement certified by CA<\/li>\n\n\n\n<li>Generate JSON file using offline tool and upload to portal<\/li>\n\n\n\n<li>Submit GSTR-9 with certification (cannot be revised once filed, verify thoroughly)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Amend_GSTR-1_Errors_Using_GSTR-1A\"><\/span><strong>How to Amend GSTR-1 Errors Using GSTR-1A<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Once you file GSTR-1, it cannot be directly revised. However, the GST system allows you to correct errors using GSTR-1A, an amendment form introduced in July 2024. This is critical because incorrect GSTR-1 data flows into your GSTR-3B and affects your ITC (Input Tax Credit) claims.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_GSTR-1A\"><\/span><strong>What is GSTR-1A?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">GSTR-1A is an optional amendment form that allows you to correct or add invoice details from the current tax period&#8217;s GSTR-1. It must be filed BEFORE you submit your GSTR-3B for that month. Once GSTR-3B is filed, GSTR-1A is no longer available for that period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Common GSTR-1A Scenarios:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Scenario 1:<\/strong> You filed GSTR-1 on the 11th but missed some invoices. On the 15th, you realize 5 invoices weren&#8217;t uploaded. File GSTR-1A by the 19th (before GSTR-3B due date of 20th) to add these missing invoices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Scenario 2:<\/strong> Your GSTR-1 shows the wrong invoice amount (\u20b910,000 instead of \u20b915,000). File GSTR-1A to correct this before GSTR-3B, ensuring your buyer gets the correct ITC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Scenario 3:<\/strong> You entered the wrong buyer GSTIN. Use GSTR-1A to amend it so the invoice reaches the correct buyer&#8217;s GSTR-2B.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key Rules for GSTR-1A:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Must be filed before GSTR-3B submission for that period.\u00a0<\/li>\n\n\n\n<li>Can only amend current period&#8217;s GSTR-1 (not past months).\u00a0<\/li>\n\n\n\n<li>Cannot be amended after filing (no GSTR-1A to GSTR-1A amendments).\u00a0<\/li>\n\n\n\n<li>Corrected data flows into GSTR-3B immediately and to your buyer&#8217;s GSTR-2B in the next generation cycle.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_Nil_Returns_and_Filing_Requirements\"><\/span><strong>Understanding Nil Returns and Filing Requirements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A nil return is a GST filing where you have zero sales, zero purchases, or zero tax liability in that month. Many small business owners assume they don&#8217;t need to file if they have no business activity. This is incorrect and costly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nil Returns Are Mandatory<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Every GST-registered business must file returns each month, EVEN IF there were zero sales or purchases. Filing a nil return is a legal requirement, not optional. Non-filing triggers immediate late fee penalties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nil Return Late Fees vs Regular Returns<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While nil return late fees are lower than regular returns, they still apply and accumulate daily. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example: Regular Return (with tax liability): \u20b950\/day late fee (\u20b925 CGST + \u20b925 SGST), capped at \u20b92,000-\u20b910,000 depending on turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nil Return (zero tax): \u20b920\/day late fee (\u20b910 CGST + \u20b910 SGST), capped at \u20b9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Example: If you file a nil GSTR-3B 10 days late, you owe \u20b9200 in late fees (\u20b920 \u00d7 10 days). While lower than regular return penalties, this still applies even though you had no tax liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SMS Filing Option for Nil Returns<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The GST system provides an easy SMS facility for filing nil GSTR-3B returns. If you have zero tax liability for the month, you can file via SMS directly without logging into the portal, saving time for businesses with inactive months.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Return_Submission_Deadlines_Calendar_2026\"><\/span><strong>GST Return Submission Deadlines &amp; Calendar 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GST filing has very strict deadlines, and any delay leads to auto penalties and interests. The main GST filing deadlines to remain GST-compliant are discussed below:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Monthly Filers (Turnover &gt; \u20b95 Cr):<\/strong> GSTR-1 to be filed for the last month&#8217;s sale is to be submitted by the 11th of every month. GSTR-3B along with payment is to be submitted by the 20th of every month. In case of late filings or payments for the January 2026 sale, a fine of \u20b950 per day not exceeding \u20b95,000 is charged along with an 18% rate of interest.<\/li>\n\n\n\n<li><strong>Quarterly Filers (QRMP, Turnover \u2264 \u20b95 Cr):<\/strong> Optional IFF is available for filing returns for the 1st two months of a quarter for QR filers, filing before the 13th of the first two months of a quarter. The due dates for filing Q4 returns would be on the 13th of the following month for Q4 GSTR-1 returns. For Apr to Jun Quarter 2026, the due date for filing Q1 returns is July 13. States have different filing dates for Q3B returns, filed on the 22nd\/24th of the month. Payments for PMT-06 for the first two months are due by the 25th of the following month.<\/li>\n\n\n\n<li><strong>Composition Dealers:<\/strong> File CMP-08 on or before the 18th day of the month following each quarter. Accordingly, for the Apr-Jun quarter, the CMP-08 is required to be filed by July 18. GSTR-4 is required to be filed by April 30.<\/li>\n\n\n\n<li><strong>Annual Returns:<\/strong> GSTR-9 &amp; GSTR-9C are to be submitted by December 31 of the succeeding fiscal year. Extensions might be allowed, but prepare for the December 31 deadline. Late filing triggers per-day late fees capped by turnover category.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Late_Fees_Calculation_and_Examples\"><\/span><strong>GST Late Fees: Calculation and Examples<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Late fees are not optional. They are automatically calculated and charged by the portal when you file after the due date. Understanding how they&#8217;re calculated helps you plan cash flow and avoid surprises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Late Fee Formula and Rates<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Late Fee = \u20b950 per day (for regular returns with tax liability) OR \u20b920 per day (for nil returns with zero tax)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The fee is divided equally: \u20b925 CGST + \u20b925 SGST (regular) OR \u20b910 CGST + \u20b910 SGST (nil)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Worked Examples of Late Fee Calculation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example 1 \u2013 Regular Return Filed Late:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You file GSTR-3B for January on February 23rd (3 days after the 20th due date). Days delayed = 3. Late fee = \u20b950 \u00d7 3 = \u20b9150 (\u20b975 CGST + \u20b975 SGST). You must pay this \u20b9150 in CASH via the electronic cash ledger. You CANNOT use your ITC to pay late fees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example 2 \u2013 Nil Return Filed Late:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You file a nil GSTR-3B for January on February 28th (8 days late). Days delayed = 8. Late fee = \u20b920 \u00d7 8 = \u20b9160 (\u20b980 CGST + \u20b980 SGST). Even though you had zero tax, you still owe this penalty. Payment is mandatory before filing next month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Example 3 \u2013 Interest on Delayed Tax Payment:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You owe \u20b910,000 in GST for January, due February 20. You pay on March 5 (13 days late). Interest calculation: (\u20b910,000 \u00d7 18% \u00d7 13 days) \u00f7 365 = \u20b964. You owe \u20b964 as interest PLUS the late fee. Total = \u20b964 interest + \u20b9150 late fee = \u20b9214.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key Points About Late Fees:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Late fees apply even for nil returns (many assume they don&#8217;t). Maximum caps vary by turnover: \u20b92,000 (\u2264\u20b91.5 Cr) | \u20b95,000 (\u20b91.5-5 Cr) | \u20b910,000 (&gt;\u20b95 Cr). Late fees must be paid in CASH, not using ITC. The portal auto-calculates these and blocks filing until you pay. Interest at 18% p.a. applies separately for late PAYMENT of tax (not just late filing).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"April_2026_Compliance_Changes_What_You_Must_Know\"><\/span><strong>April 2026 Compliance Changes: What You Must Know<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Starting April 1, 2026 i.e. FY 2026-27 you will need to be aware of compliance requirements related to GST filing. You should be prepared to avoid disruption and penalties.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mandatory_e-Invoicing_from_April_1_2026\"><\/span><strong>Mandatory e-Invoicing from April 1, 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You must begin using a New Document Series for all invoices, debit notes and credit notes. Do not continue your document series from FY 2025-26. For example: if your last invoices in March, 2026 used the document number sequence inv-12345, you would then use a new starting document number (for example, inv-1) beginning April 1. Continuing the same document number sequence causes numerous problems with reconciliations and invites further scrutiny by the GST department.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"New_Document_Series_for_April_2026\"><\/span><strong>New Document Series for April 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Starting April 1, you must start a fresh document series for invoices, debit notes, and credit notes. You cannot continue the numbering from FY 2025-26. For example: If your March 2026 invoices were numbered up to INV-12345, you must restart from INV-1 (or any fresh series) from April 1. Continuing the old series creates reconciliation problems and can invite GST department scrutiny.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Electronic_Credit_Reversal_and_Reclaimed_Statement_ECRS\"><\/span><strong>Electronic Credit Reversal and Reclaimed Statement (ECRS)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">From April 1, 2026, the GST portal has implemented ECRS to monitor all ITC reversals and subsequent reclaims. Presently, a negative closing balance results in a warning message. However, as ECRS has been implemented on April 1, 2026, a negative closing balance will likely result in a block to filing GSTR-3B until the issue is resolved. Therefore, it is imperative that you continually check your ledger balance and resolve any negative positions as soon as possible.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Credit_Note_Rejection_Tracking\"><\/span><strong>Credit Note Rejection Tracking<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Once you submit a credit note via GSTR-1, your buyer can either accept or reject it. As of April 2026, if your buyer rejects a credit note submitted via GSTR-1, the ITC will be reduced and accordingly increase your tax liability. Immediately communicate with buyers whenever credit notes are issued to minimize rejections.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Best_Practices_for_GST_Compliance_in_2026\"><\/span><strong><strong>Best Practices for GST Compliance in 2026<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Due to stricter rules, is it advisable that you follow a few best practices and be disciplined towards ensuring smooth compliance and avoiding penalties. Below are some necessary practices to ensure seamless GST filing in 2026:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"File_Returns_Timely_and_Sequentially\"><\/span><strong>File Returns Timely and Sequentially<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ensure you file your Returns at the same time every month so that your returns do not get blocked due to non-filing of prior months. With the introduction of the 3 year restriction on filing of older returns, timely filing of each month\u2019s return is now more important than ever. Delays in filing returns mean they will no longer be available for filing and will be lost forever. Continuous filing will also help to avoid cascading blocking of later Returns that can lead to exponential growth of late fees across many different periods. Timely filing of Returns helps protect your compliance rating with GST authorities and allows you to maintain continuous operation of your business.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reconcile_Monthly_to_Avoid_ITC_Issues\"><\/span><strong>Reconcile Monthly to Avoid ITC Issues<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Use GSTR-2B monthly to reconcile purchases and verify all expected credits appear correctly. Claim only ITC appearing in GSTR-2B to avoid mismatches and subsequent reversal notices. Missing credits require immediate supplier follow-up rather than risky claims that may be disallowed. Reconcile sales with GSTR-1 to catch errors early, allowing amendments in subsequent returns.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Use_Correct_HSN_Codes_and_Tax_Rates\"><\/span><strong>Use Correct HSN Codes and Tax Rates<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">With <a href=\"https:\/\/www.cashfree.com\/blog\/hsn-sac-code-gst\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">hsn code<\/mark><\/a> reporting becoming mandatory for most businesses in FY 2025-26; use official GST rate lists provided by government websites when creating invoices to ensure correct application of tax rates. Update point of sale systems and accounting software to include correct GST rates effective from FY 2026 as soon as they are released. Incorrect classification of goods\/services will cause short payment issues that will be detected upon audit; subjecting you to penalties and interest.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Avoid_Common_Filing_Errors\"><\/span><strong>Avoid Common Filing Errors<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">&#8216;Before submitting Returns check invoice numbers, <a href=\"https:\/\/www.cashfree.com\/blog\/what-is-goods-and-service-tax-identification-number\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">GSTIN<\/mark><\/a> accuracy &amp; mandatory field completion. Although errors discovered post submission can be amended in the next return period via amendment mechanism in GST portal; early correction eliminates possibility of annual return reconciliation issues and potential discrepancies in GSTR-9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Leverage_E-Invoicing_and_Technology\"><\/span><strong>Leverage E-Invoicing and Technology<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">E-Invoicing (required for businesses with turnover over \u20b95 crore) auto populates data into GSTR-1 reducing manual data entry &amp; errors. Gst accounting software auto imports data, matches credits and generates error free Returns. Using technology reduces human error and processing speed vs manual return preparation. Spending money on tools for compliance is a wise investment considering potential penalties, interest and costs associated with audits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Keep_Business_Information_Updated\"><\/span><strong>Keep Business Information Updated<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Regularly update your company&#8217;s GST profile details such as primary business address, contact info &amp; bank accounts. Updating changes in location or additional locations requires you to file amendments promptly via GST portal. Keeping your profile current ensures automatic registration suspension does not occur preventing operations and return filings. Keeping your contact information current ensures you receive all communications from GST authorities regarding notice(s), assessment(s), updates etc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Consult_Professionals_When_Needed\"><\/span><strong>Consult Professionals When Needed<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For complex matters like eligibility for ITC or interpretation of rules seek advice from chartered accountant or GST practitioner. Expert guidance will prove useful when handling GST authority notices, assessments or dispute resolution. Keep abreast of mid-year clarifications or notifications thru official website(s) or other reliable source(s). Being part of expert networks or keeping updated through official channels is a key aspect of maintaining compliance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Summary_GST_Return_Filing_in_2026\"><\/span><strong>Summary: GST Return Filing in 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GST return filing in 2026 brings stricter enforcement, in addition to simplification. The three-year return filing limit, the auto-computation of late fees, and the instantaneous ledger verification system call for accuracy and punctuality. However, the two-tier taxing system, automated e-invoicing, and streamlined reconciliation procedures make it simpler for organized businesses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is in proactive strategies such as staying informed of changes in regulations, filing schedules, to name a few. It is important to realize that compliance goes beyond abiding by rules to avoid fines. It also enhances trust between partners in addition to avoiding interruptions due to regulations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ready to simplify GST compliance and financial management? Get started with <a href=\"https:\/\/www.cashfree.com\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Cashfree<\/mark><\/a> today and transform GST compliance from a compliance burden into a streamlined business process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs_on_GST_Returns\"><\/span><strong>FAQs<\/strong> on GST Returns<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_GST_return_filing_process_in_2026\"><\/span>What is the GST return filing process in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses must file GSTR-1 for outward supplies and GSTR-3B for tax summaries via the GST portal. Reconciliation with GSTR-2B ensures eligible ITC before submission.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_GSTR-1_GSTR-2B_and_GSTR-3B\"><\/span>What are GSTR-1, GSTR-2B, and GSTR-3B?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">GSTR-1 reports sales, GSTR-2B reflects eligible ITC, and GSTR-3B summarizes net tax payable. Filing in sequence ensures compliance, credit accuracy, and error-free reporting.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_documents_are_required_to_file_a_GST_return\"><\/span>What documents are required to file a GST return?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You need sales and purchase invoices, GSTIN, HSN\/SAC codes, payment challans, and reconciled data from GSTR-2B. Businesses using Cashfree can streamline invoicing and record keeping.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_due_date_for_GST_returns_in_2026\"><\/span>What is the due date for GST returns in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Monthly GSTR-1 is due by the 11th and GSTR-3B by the 20th. QRMP filers follow staggered deadlines\u201422nd or 24th\u2014based on the state of registration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_businesses_file_GST_returns_offline\"><\/span>Can businesses file GST returns offline?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No, GST return filing is entirely digital on gst.gov.in. However, data can be prepared offline and uploaded using Excel-based utilities provided on the portal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In case you missed it:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-1\"><a href=\"https:\/\/www.cashfree.com\/gst-calculator\/\">Free GST Calculator Online<\/a><\/li>\n\n\n\n<li class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-2\"><a href=\"https:\/\/www.cashfree.com\/blog\/what-is-gst-goods-and-service-tax\/\">What is GST?<\/a><\/li>\n\n\n\n<li class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-3\"><a href=\"https:\/\/www.cashfree.com\/blog\/gst-registration-online-process-documents\/\" target=\"_blank\" rel=\"noreferrer noopener\">How to Apply for GST Number, Process &amp; Documents<\/a><\/li>\n\n\n\n<li class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-4\"><a href=\"https:\/\/www.cashfree.com\/blog\/msme-registration-india-process-certificate-eligibility\/\" target=\"_blank\" rel=\"noreferrer noopener\">MSME Registration in India<\/a><\/li>\n\n\n\n<li class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-5\"><a href=\"https:\/\/www.cashfree.com\/blog\/input-tax-credit-gst\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Input Tax Credit (ITC)?<\/a><\/li>\n\n\n\n<li class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-6\"><a href=\"https:\/\/www.cashfree.com\/blog\/gst-state-code-list\/\" target=\"_blank\" rel=\"noreferrer noopener\">Complete GST State Code List<\/a><\/li>\n\n\n\n<li class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-7\"><a href=\"https:\/\/www.cashfree.com\/blog\/hsn-sac-code-gst\/\" target=\"_blank\" rel=\"noreferrer noopener\">HSN &amp; SAC Code: Full Form, Usage and Compliance Guide in GST<\/a><\/li>\n\n\n\n<li class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-8\"><a href=\"https:\/\/www.cashfree.com\/blog\/gst-status-check-by-arn\/\" target=\"_blank\" rel=\"noreferrer noopener\">How to Track GST Registration Status Online<\/a><\/li>\n\n\n\n<li class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-9\"><a href=\"https:\/\/www.cashfree.com\/blog\/how-to-do-gst-pan-search\/\" target=\"_blank\" rel=\"noreferrer noopener\">How to Find Business GST Details Using PAN<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>GST Filing Deadlines at a Glance Filing GST returns on time is important for every business as missing a deadline can lead to penalties and other consequences. From 2025 onwards, GST returns generally cannot be filed after 3 years from their due date. With the GST Council rolling out reforms such as more stringent input<\/p>\n","protected":false},"author":142,"featured_media":31961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_themeisle_gutenberg_block_has_review":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[9970],"tags":[],"class_list":["post-31935","post","type-post","status-publish","format-standard","has-post-thumbnail","category-gst"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST Return Filing Guide 2026 \u2013 New Rules, Dates and Process<\/title>\n<meta name=\"description\" content=\"Learn how to file GST returns in 2026 with updated rules, dates, steps, ITC changes, and penalties explained.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cashfree.com\/blog\/gst-return-filing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Return Filing Guide 2026 \u2013 New Rules, Dates and Process\" \/>\n<meta property=\"og:description\" content=\"Learn how to file GST returns in 2026 with updated rules, dates, steps, ITC changes, and penalties explained.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cashfree.com\/blog\/gst-return-filing\/\" \/>\n<meta property=\"og:site_name\" content=\"Cashfree Payments Blog\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-19T17:14:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-19T17:14:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/blogrevamp.cashfree.com\/wp-content\/uploads\/2026\/01\/GST-Return-Filing.png?fit=1200%2C800&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Rishabh Ranjan\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rishabh Ranjan\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST Return Filing Guide 2026 \u2013 New Rules, Dates and Process","description":"Learn how to file GST returns in 2026 with updated rules, dates, steps, ITC changes, and penalties explained.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cashfree.com\/blog\/gst-return-filing\/","og_locale":"en_US","og_type":"article","og_title":"GST Return Filing Guide 2026 \u2013 New Rules, Dates and Process","og_description":"Learn how to file GST returns in 2026 with updated rules, dates, steps, ITC changes, and penalties explained.","og_url":"https:\/\/www.cashfree.com\/blog\/gst-return-filing\/","og_site_name":"Cashfree Payments Blog","article_published_time":"2026-05-19T17:14:47+00:00","article_modified_time":"2026-05-19T17:14:51+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/i0.wp.com\/blogrevamp.cashfree.com\/wp-content\/uploads\/2026\/01\/GST-Return-Filing.png?fit=1200%2C800&ssl=1","type":"image\/png"}],"author":"Rishabh Ranjan","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Rishabh Ranjan","Est. reading time":"17 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cashfree.com\/blog\/gst-return-filing\/#article","isPartOf":{"@id":"https:\/\/blogrevamp.cashfree.com\/gst-return-filing\/"},"author":{"name":"Rishabh Ranjan","@id":"https:\/\/blogrevamp.cashfree.com\/#\/schema\/person\/f062683aff5362102e9c5b7541c1328c"},"headline":"GST Return Filing Guide 2026: New Rules, Due Dates &amp; 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