GST work is much lighter when it is a routine run on clean data rather than a scramble before the due date. This checklist describes a typical monthly cycle; your tax adviser can adapt it to your registration and filing frequency.
During the month
- Raise invoices with the correct GSTIN, place of supply, HSN code and rate.
- Generate e-Invoices and e-Way Bills where they apply to you, at the time of the transaction.
- Enter purchase invoices promptly, with the supplier’s invoice number and date exactly as printed.
- Record returns and price changes as credit or debit notes, not by editing old invoices.
After the month ends
- Check that every sale, purchase, return and note for the month is entered.
- Download your GSTR-2B from the GST portal and reconcile it with your purchase invoices.
- Follow up with suppliers whose invoices are missing or different.
- Review which input tax credit is eligible to claim, and any reversals.
- Prepare GSTR-1 from your sales and review it before uploading.
- Prepare GSTR-3B, and pay the tax due by the due date.
Keep the evidence
Keep copies of the returns filed, the reconciliation, and the reports they were prepared from. If a figure is questioned later, you should be able to trace it back to invoices.
General information about GST processes, last reviewed on 7 October 2026. Rules, limits and due dates change by notification; this is not tax advice. Confirm what applies to your business with your tax adviser.