GST Filing Checklist (2025): India

GST Filing Checklist (2025): A 10-Step Guide for India

The GST filing checklist 2025 India matters because inaccurate returns risk penalties and cash-flow leakage. Use this practical guide to file GSTR-1, GSTR-3B and annual returns on time, with GSTR-2B reconciliation, e-invoicing, e-way bills, RCM and ITC rules dialed in. Need expert help? Our Accounting & Bookkeeping and Virtual CFO teams deliver Top GST return filing services — widely regarded as the Best GST consultants in India for speed and clarity.

1) Master data & registration health check

Validate GSTINs, legal names, locations, HSN/SAC, place of supply (POS), tax rates and exemptions. Confirm composition vs regular scheme and LUT for exports if applicable.

• Vendor/customer GSTIN verification and auto-fetch master details.
• HSN/SAC mapping with correct tax rates (CGST/SGST/IGST/cess).
• Branch registrations & cross-charge policy documented.

2) E-invoicing & e-way bill controls

Implement e-invoicing generation/cancellation, IRN/QR validation and e-way bill rules. Ensure API connectors sync cleanly with ERP and the GST portal.

• Auto-generate IRN/QR on invoice; block posting if IRN fails (where applicable).
• E-way bill by threshold/commodity; link to vehicle/transport details.
• Log exceptions and cancellations with approval trail.

3) Sales register → GSTR-1 validation

Reconcile outward supplies by section (B2B, B2C, exports, SEZ, credit/debit notes, advances). Validate POS, HSN summary and nil/exempt supplies.

• Compare ERP sales register vs GSTR-1 draft; fix rate/POS/HSN mismatches.
• Confirm e-invoice IRN status reflects in GSTR-1 auto-population.
• Review amendments for prior periods and document reasons.

4) Purchase register → GSTR-2B reconciliation

Match purchase register with GSTR-2B to determine eligible ITC. Chase non-compliant vendors and park ineligible items to avoid interest and penalties.

• Auto-match by GSTIN, invoice number/date, taxable value and tax amount.
• Bucket discrepancies (not in 2B, duplicates, RCM, blocked credits).
• Vendor scorecard & reminders to push timely 1 uploads.

5) ITC rules, reversals & reclaims

Apply Input Tax Credit (ITC) eligibility, blockages (motor vehicles, personal consumption, etc.), 180-day non-payment reversals and reclaims.

• ITC classification: eligible, ineligible, RCM eligible.
• 180-day payable tracker — auto reverse/reclaim with interest where applicable.
• Capital goods ITC and apportionment for exempt turnover.

6) RCM (Reverse Charge) accounting

Identify inward supplies liable under RCM (e.g., GTA, certain services). Book tax in 3B (liability) and claim ITC where allowed, with proper documentation.

• Auto-tag vendors/services subject to RCM; monthly review.
• Self-invoice & payment voucher workflow; link to ledger.
• Cross-check RCM in 3B vs expense GL and 2B (if any reflection).

7) GSTR-3B preparation & challan

Prepare GSTR-3B from validated 1 & 2B data. Create PMT-06 challan, utilize cash/ITC ledger, and finalize return with approvals.

• Liability vs ITC matrix; interest/late fee estimation if delayed.
• Maker-checker approvals; attach working papers.
• Save ARN, payment proof and return copy in DMS for audit.

8) Credit/Debit notes, advances & time of supply

Issue credit/debit notes correctly, adjust advances and ensure time of supply rules are applied for accurate period reporting.

• Link notes to original invoices; reflect in GSTR-1 & 3B.
• Advance receipts and adjustments tracked; interest where due.
• Rate changes & amendments handled with clear audit notes.

9) Monthly close calendar, RACI & SOPs

Publish a GST filing calendar with owners (RACI). Define checklists for 1/2B/3B, reconciliation, approvals, documentation and archive.

• Close Day 0–5 tasks; escalation rules for blockers.
• SOPs for e-invoicing, e-way bills, 2B matching, RCM, 3B.
• Post-close review: KPIs (aging, ITC utilization, vendor score).

10) Dashboards, due dates & alerts

Build a CFO dashboard: liability vs ITC, 2B gaps by vendor, RCM tracker, due dates, and late fee risk. Alerts for anomalies, missing e-invoices and large variances.

• Variance alerts vs last month/quarter; high-risk vendors.
• ITC utilization trend, cash ledger, and PMT-06 forecast.
• Auto-export board-ready PDF pack.

Common mistakes to avoid (and quick fixes)

• Filing 3B without 2B match — Fix: 2B reconciliation & vendor reminders.
• Wrong POS/HSN — Fix: master cleanup + validation rules.
• Ignoring RCM — Fix: expense tagging + self-invoice workflow.
• Missing e-invoice/e-way bill — Fix: API hooks + exception logs.
• No SOPs — Fix: close calendar + RACI + sign-offs.