- You must first file for GSTR-1 (for sales made) by the 10th of each month.
- The buyer views (and rectifies, if any) the sales made by you in GSTR-2A.
- The buyer then approves the sale made by you and files for GSTR-2 by the 15th of each month.
- If any modifications are made, you (the seller) can approve or reject the same in GSTR-1A.
- When both the seller and buyer approve of the forms, GSTR-3 is generated with the payment of taxes due by the 20th of each month.
