What GST returns and rules does GSTBuddies support?

GSTBuddies audits GSTR-1, 2A, 2B, 3B, 9 and 9C. Checks include Rule 37 (180-day ITC reversal), Rule 42/43 common-credit reversal advisories, Rule 86B, Section 16(4) ITC time-bar, Section 50 interest, Section 47 late fees, reverse-charge (RCM) checks, the annual Table 8 ITC reconciliation and the three-way GSTR-1 vs 3B vs 9 reconciliation. Every figure is cited to the CGST Act and Rules. Section 17(5) blocked credits depend on what each expense was, which a GST return does not carry, so that review stays with your books.

What file formats can I upload?

PDF, Excel, JSON and ZIP. Upload GSTR PDFs from the GST Portal, Excel ledgers from Tally, Busy or any party ledger (.xlsx/.xls), JSON exports for GSTR-2A/2B/3B/9/9C, or the portal's ZIP downloads — GSTBuddies extracts and classifies them automatically.

Is GSTBuddies free to try?

Yes. Sign up to get free credits every month, no credit card required, and run GST compliance checks to see the results before you buy.

Yes. GSTBuddies uses AES-256 encryption on AWS infrastructure and never shares your data. Uploaded files are processed and deleted after 7 days.

Notification analysis13 January 2025

Notification 01/2025-CT & 02/2025-CT, both dated 10 January 2025

The January 2025 GSTR-1 & GSTR-3B due-date extensions, explained

On 10 January 2025 the GST portal ran into technical problems just as the December-2024 deadlines were falling due. CBIC responded the same day with two notifications that pushed the GSTR-1 and GSTR-3B due dates. Here is exactly what changed — and who it covered.

What happened

The GSTN portal faced intermittent outages on 10 January 2025, the day GSTR-1 for December 2024 was due for monthly filers. Rather than leave taxpayers exposed to late fees for a portal-side failure, CBIC issued two Central Tax notifications extending the affected deadlines.

What changed

Return	Period / filer	Original due date	Extended to	Notification
GSTR-1	Dec 2024 — monthly	11 Jan 2025	13 Jan 2025	01/2025-CT
GSTR-1	Oct–Dec 2024 — QRMP	13 Jan 2025	15 Jan 2025	01/2025-CT
GSTR-3B	Dec 2024 — monthly	20 Jan 2025	22 Jan 2025	02/2025-CT

QRMP GSTR-3B: the quarterly GSTR-3B for QRMP filers was also extended, but on the usual state-category split — Category X and Category Y states have different due dates, so the extension applied per state category rather than as a single all-India date.

Why it matters

An extension only helps if your compliance tooling actually knows about it. If a system still measures lateness against the original 11 January or 20 January date, it will wrongly flag an on-time December-2024 return as late and compute a late fee that was never due. The distinction between the statutory due date and the notified extended date is exactly what drives GSTR-3B late fee under Section 47(1) and interest under Section 50.

How GSTBuddies handles it

GSTBuddies maintains a due-date table that carries every notified extension alongside the statutory date. When it reads the ARN/filing date from your uploaded GSTR-1 or GSTR-3B, it measures delay against the later of the two — so a December-2024 return filed on 13 January (GSTR-1) or 22 January (GSTR-3B) is correctly treated as on time, with zero late fee.

FAQ

What was the extended GSTR-1 due date for December 2024?

13 January 2025 for monthly filers (15 January 2025 for the Oct–Dec 2024 QRMP quarter), per Notification 01/2025-CT.

What was the extended GSTR-3B due date for December 2024?

22 January 2025 for monthly filers, per Notification 02/2025-CT.

Why were the deadlines extended?

The GST portal experienced technical issues on 10 January 2025, so CBIC extended the affected December-2024 deadlines the same day.