What Is This Checklist?
This free GST compliance checklist is designed specifically for small businesses, MSMEs, and first-time entrepreneurs in India. Whether you’re newly registered under GST or looking to tighten your compliance process, this page walks you through every key requirement — month by month and year by year.
Bookmark this page — it’s updated regularly to reflect the latest GST rules and CBIC notifications.
📋 Monthly GST Compliance Checklist
| Task | Due Date | Who It Applies To |
|---|---|---|
| File GSTR-1 (outward supplies) | 11th of next month | All regular taxpayers |
| File GSTR-3B (monthly summary) | 20th / 22nd / 24th of next month | All regular taxpayers |
| Pay GST liability via PMT-06 | 25th of current month | Quarterly filers (QRMP scheme) |
| File IFF (Invoice Furnishing Facility) | 13th of next month | QRMP taxpayers (optional) |
| Reconcile ITC with GSTR-2B | Before filing GSTR-3B | All registered businesses |
| Check GSTR-2A/2B for supplier mismatches | Ongoing / monthly | All registered businesses |
📋 Quarterly GST Compliance Checklist
| Task | Due Date | Who It Applies To |
|---|---|---|
| File GSTR-1 (quarterly) | 13th of month after quarter | QRMP scheme taxpayers |
| File GSTR-3B (quarterly) | 22nd / 24th of month after quarter | QRMP scheme taxpayers |
| Review and reconcile ITC claims | End of each quarter | All businesses |
| Verify GST registration details (address, authorised signatory) | Quarterly | All registered businesses |
📋 Annual GST Compliance Checklist
| Task | Due Date | Who It Applies To |
|---|---|---|
| File GSTR-9 (Annual Return) | 31st December | Turnover > ₹2 crore |
| File GSTR-9C (Reconciliation Statement) | 31st December | Turnover > ₹5 crore |
| Conduct GST audit / self-review | Before GSTR-9 filing | All businesses |
| Reconcile books with GST returns (full year) | April–June (for previous FY) | All registered businesses |
| Update HSN/SAC codes if turnover threshold crossed | Start of new FY | Businesses crossing ₹5 crore |
| Renew LUT (Letter of Undertaking) if exporting | 1st April each year | Exporters / SEZ suppliers |
✅ GST Registration Compliance Checklist
- GST registration certificate displayed at place of business
- GSTIN mentioned on all invoices, letterheads, and packaging
- Separate registration obtained for each state of operation
- Voluntary registration taken if turnover exceeds ₹20 lakh (₹10 lakh in special category states)
- Composition scheme eligibility reviewed annually (turnover < ₹1.5 crore)
- Correct business category selected (goods / services / mixed supply)
✅ GST Invoice Compliance Checklist
- All invoices contain: GSTIN, invoice number, date, buyer details, HSN/SAC code
- Tax amount broken into CGST/SGST (intra-state) or IGST (inter-state)
- Invoice issued within 30 days of supply (45 days for banking / insurance)
- E-invoicing generated via IRP portal (mandatory for turnover > ₹5 crore)
- E-way bill generated for goods movement over ₹50,000
- Credit notes and debit notes issued per GST rules and reflected in GSTR-1
✅ Input Tax Credit (ITC) Checklist
- ITC claimed only on goods/services used for business purposes
- Supplier has filed their returns and ITC appears in GSTR-2B before claiming
- No ITC claimed on blocked credits: personal use, motor vehicles, food, club memberships
- ITC reversed when payment to supplier not made within 180 days
- Annual ITC reconciliation done before filing GSTR-9
Common GST Mistakes to Avoid
- Late filing: GSTR-1 and GSTR-3B attract ₹50/day penalty (₹20/day for nil returns)
- Wrong HSN codes: Leads to demand notices and ITC mismatches
- ITC mismatch: Claiming ITC without GSTR-2B confirmation invites scrutiny
- Non-payment of RCM: Reverse Charge Mechanism applies on specific services (legal, GTA, etc.)
- Missing e-way bills: Goods in transit without e-way bill can be seized
Need Help Managing GST Compliance for Your Business?
Our tax & compliance team at Finclick & Co. handles end-to-end GST filing, reconciliation, and audit support for small businesses and MSMEs across India. Stop worrying about deadlines — let the experts manage it.
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