Answer

1. F

   Facts

   Set up a simple monthly calendar and reminders for GSTR-1 and GSTR-3B, and keep cash ready for tax. The portal also sends reminders before the due date.

2. P

   Provisions and law

   • Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
   • Circular 129/48/2019-GSTSOP for non-filers: alerts, GSTR-3A after the due date, best judgement assessment in ASMT-13 if still not filed
3. A

   Analysis

   Circular 129/48/2019-GST describes a reminder 3 days before the due date and alerts after. Treat these as the last line, not the plan. Example: close sales and purchase records by the 5th, file GSTR-1 by the 11th, review ITC with GSTR-2B after the 14th, file GSTR-3B by the 20th. Put the GST amount aside every week.

4. C

   Conclusion

   1. 1Make a monthly GST calendar with all due dates.
   2. 2Close books by the 5th of each month.
   3. 3Keep a separate account for GST money.
   4. 4Check alerts on registered mobile and email.
   5. 5Consider an assisted filing plan if you keep missing.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.