What is the GST and TDS returns record?

An Excel file Margin sends to Galley, the record a lender's or investor's diligence asks for: every GST and TDS return due in the last 12 months, when it was filed, and whether on time.

• A Summary sheet counts each kind of return (GSTR-1, GSTR-3B, and TDS 24Q and 26Q): how many were due, filed, on time, late and not recorded as filed, and which.
• Then a row for each return. For GST: the GST number, the return, the month, the due date, the day it was filed, on time or how many days late, the ARN, and the figures recorded with the filing. For TDS: the quarter, the form, the due date, the day it was filed, on time or late, the acknowledgement, and the deductions, amount paid and TDS.

It comes from the returns you record as filed: Record what the CA filed on Books → Compliance, and Mark filed on Compliance → TDS returns. On time or late is worked out from the Filed on date you give.

Due dates are Margin's own: GSTR-1 and GSTR-3B on the days in the statutory calendar (Reports → Cash-flow forecast → Statutory calendar: the 11th and the 20th of the next month, unless you changed them), and TDS returns on 31 July, 31 October, 31 January and 31 May.

Each kind is counted from the first one recorded as filed in Margin, so the months before you kept your returns here are left out. Not recorded means due, with no filing recorded in Margin: it may have been filed and not recorded, so the record never says "not filed". PF and ESI aren't in it.

Beside it in Galley, one line sums it up, such as "12 months to October 2026: 24 returns, all on time".