Taxpayers are advised to file their GST returns well in advance to avoid last minute rush, as a large number of taxpayers attempting to file returns on the last day can cause inconvenience and waiting queues on the GST system. It is suggested that taxpayers use SMS filing option to file NIL returns and avoid reporting invoices of the past period in one go. With better planning of return filing, the difficulty faced by taxpayers due to last minute rush can be avoided, and it would be of help to fellow taxpayers as well. GSTN has considerably upgraded its infrastructure over a period of time.
Source Taxguru
