GST & Compliance

Stay filing-ready — with an AI assistant that knows Indian tax

Your next filing dates

Read from the same calendar Cortex warns you from — not a second copy

Input service distributor return for last month

Applies if you are registered as an Input Service Distributor (ISD).

IFF (optional)13 Nov

Optional upload of B2B invoices for the first or second month of a quarter, so your buyers can claim the credit early

Applies if you file under QRMP and want to pass credit to buyers before the quarter ends.

Provident fund and ESI contributions

Applies if you have employees covered by EPF or ESI.

Summary return and the GST payment itself

Applies if you file GST monthly.

GST payment for the first or second month of a quarter — the third month's tax is paid with the quarterly GSTR-3B

Applies if you file under QRMP.

TDS / TCS deposit7 Dec

Tax deducted or collected last month must be paid — except TDS deducted in March, which is due 30 April

Applies if you deducted TDS or collected TCS last month.

GSTR-7 / GSTR-810 Dec

TDS/TCS under GST

Applies if you are required to deduct or collect tax under GST.

Outward supplies for last month

Applies if you file GST monthly.

GSTR-1 (quarterly)13 Jan

Outward supplies for the quarter just ended

Applies if you file under QRMP.

Quarterly statement and tax payment under the composition scheme

Applies if you are registered under the GST composition scheme.

GSTR-3B (quarterly)22 Jan

Quarterly summary return and the third month's tax — due the 22nd or the 24th depending on your state; Cortex warns from the 22nd

Applies if you file under QRMP.

Dates are the next occurrence in IST. See the full compliance calendar, or what is due for this workspace.

Ask the GST assistant

ITC, rates, place of supply, e-invoicing, returns

Start from one of these — it fills the box above, then edit it:

General guidance only — confirm edge cases with your chartered accountant.

DRC-01B & DRC-01C Notice Sentinel

Rule 88C (GSTR-1 vs 3B) and Rule 88D (GSTR-3B vs 2B) automated risk scanner

GST Notice Risk Sentinel • Rule 88C (DRC-01B) & Rule 88D (DRC-01C)

Algorithmic tax mismatch scanner • Prevents portal blocking under Rule 59(6)

Critical Notice Risk

Rule 88C: GSTR-1 vs 3B Liability

DRC-01B Triggered

GSTR-1 Outward Tax (₹)

GSTR-3B Tax Paid (₹)

Differential Tax:₹80,000 (29.63%)

Statutory Threshold:> ₹25,000 & > 20%

Sec 50 Interest (18% p.a.):₹592 (15d)

CRITICAL: GSTR-1 exceeds GSTR-3B by ₹80,000 (29.63%). Breaches Rule 88C statutory threshold (>₹25k and >20%). DRC-01B notice imminent.

Rule 88D: GSTR-3B vs 2B ITC

DRC-01C Triggered

GSTR-3B ITC Claimed (₹)

GSTR-2B ITC Available (₹)

Excess ITC Claimed:₹50,000 (38.46%)

Statutory Threshold:> ₹25,000 & > 20%

Sec 50(3) Interest (24% p.a.):₹493 (15d)

CRITICAL: GSTR-3B ITC exceeds GSTR-2B by ₹50,000 (38.46%). Breaches Rule 88D statutory threshold (>₹25k and >20%). DRC-01C notice imminent.

Rule 59(6) Portal Lock Warning: If DRC-01B or DRC-01C is not responded to or paid via DRC-03 within 7 days of notification, GSTN automatically suspends GSTR-1 generation for the following tax period and initiates Section 79 recovery proceedings without further show-cause notice.

GST rate slabs

Quick reference · GST 2.0 · effective 22 September 2025

0%

exempt / nil-rated

0.25%

rough diamonds

3%

gold, silver, jewellery

5%

merit rate

18%

standard rate

40%

demerit goods

The 12% and 28% slabs were abolished on 22 September 2025. Invoices raised at those rates before the change remain valid — the rate follows the time of supply, so historical documents do not need reissuing. For supplies straddling the change date, the time-of-supply rules decide the rate; check those with your CA before amending anything.