July–September 2026 Quarterly GSTR-1 Review

Originally shared on 2026-10-13. This post relates to the periods and dates stated below.

Quarterly GSTR-1 for July–September 2026 is ordinarily due on 13 October 2026 for taxpayers filing under the QRMP scheme.

Before filing, reconcile the quarter’s sales register with invoices, debit notes, credit notes and any invoices already furnished through IFF for July or August. Check customer GSTINs, invoice numbers, place of supply, taxable values, GST rates and tax amounts.

Avoid reporting an invoice again in quarterly GSTR-1 if it was already furnished through IFF. Also review cancelled invoice series and confirm that B2B, B2C, export and SEZ transactions appear in the correct tables.

Incorrect or missing B2B invoices may delay customers’ input-tax-credit reconciliation. Generate the summary, review the figures against your books and complete filing with DSC or EVC.

Contact Kotla & Associates, Bengaluru, for assistance with quarterly GST reconciliation and return preparation.