Filing GST returns can be overwhelming with all the forms, deadlines, and reconciliation steps. Here's a complete checklist you can print and follow every month.
Pre-Filing Preparation (1st - 5th)
- [ ] Reconcile sales register with books of accounts
- [ ] Reconcile purchase register and verify supplier invoices
- [ ] Download and review GSTR-2B (auto-drafted ITC)
- [ ] Verify HSN/SAC codes on all invoices
- [ ] Check for credit/debit notes to be reported
- [ ] Confirm e-invoicing compliance (if turnover > ₹5 crore)
GSTR-1 Filing (Due: 11th)
- [ ] Upload all B2B invoices with buyer GSTIN
- [ ] Report B2C large invoices (inter-state > ₹2.5 lakh)
- [ ] Report B2C small invoices (aggregate by rate)
- [ ] Add credit/debit notes linked to original invoices
- [ ] Report export invoices with shipping bill details
- [ ] Add HSN-wise summary (mandatory for turnover > ₹5 crore)
- [ ] Preview, validate, and submit GSTR-1
GSTR-3B Filing (Due: 20th)
- [ ] Review auto-populated values from GSTR-1
- [ ] Enter ITC details (eligible, ineligible, reversed)
- [ ] Check for ITC reversals (Rule 42/43, Section 17(5))
- [ ] Calculate net tax payable (CGST + SGST/IGST + Cess)
- [ ] Pay tax via electronic cash/credit ledger
- [ ] Verify interest on late payment if any (18% p.a.)
- [ ] File GSTR-3B and download acknowledgment
Pro Tips
- Set reminders 5 days before each deadline
- Reconcile GSTR-2B before claiming ITC — mismatches trigger notices
- E-invoicing is mandatory for businesses with turnover > ₹5 crore
- Late fees: ₹50/day for regular returns, ₹20/day for nil returns
Free Tools for GST Compliance
Use these free tools — no registration required:
- GST Calculator — instant tax calculations
- GSTIN Lookup — verify any GSTIN
- Due Date Calendar — never miss a deadline
- Invoice Generator — GST-compliant invoices
- HSN Code Search — find correct codes
📋 Get the printable checklist with interactive checkboxes.
All tools at DoAide are free and work without registration.
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