Editorial staff
A Step-by-Step Checklist for Monthly and Quarterly GST Returns
For every business registered under GST, filing returns on time is among the most important compliance responsibilities. Whether you file monthly or quarterly, the process requires accuracy, timely reporting, and proper documentation. Errors or delays often lead to penalties, mismatches, and unnecessary compliance hurdles. A structured checklist can ensure smooth GST filing and error-free compliance every month or quarter.
1. Verify Your GST Registration and Login Details
Before starting your GST return filing, ensure:
- Your GSTIN is active
- Your business profile is updated on the GST portal
- You have OTP access for your registered email and mobile
- DSC/e-Sign/EVC is active for authorizing returns
Keeping these details accurate helps prevent login issues or authorisation failures at the time of filing.
2. Collect Sales and Outward Supply Data
Gather all documents related to outward supplies:
- Sales invoices
- Debit and credit notes
- Advance receipts from customers
- Export invoices
- B2B and B2C sales
- Zero-rated supply details
- E-commerce sales data
Verify the invoice numbers, GSTIN details, taxable values, and tax breakup. Maintaining proper invoice series ensures consistency across GSTR-1 and GSTR-3B.
3. Match Outward Supplies with Books of Accounts
Before uploading data to GSTR-1, confirm that:
- Sales values match POS reports, billing software, and books
- Credit notes and amendments are recorded
- Nil-rated and exempt supplies are accurately reported
- HSN codes and tax rates are correct
Mismatches between GSTR-1 and books are one of the biggest reasons for future scrutiny and notices.
4. Reconcile Input Tax Credit (ITC)
ITC reconciliation is one of the most critical tasks. Check that:
● Supplier invoices are present in GSTR-2B.
● Suppliers have filed their GSTR-1.
● Invoices include correct GSTIN, invoice date, and tax amount.
● ITC is eligible and within time limits.
● Blocked credits under Rule 42/43 are excluded.
● Reverse charge liabilities are identified
A monthly ITC reconciliation prevents future mismatches and helps maintain clean compliance records.
5. Verify E-Way Bill & E-Invoice Data
Cross-check movement of goods:
- E-way bills generated match outward and inward supply volumes
- E-invoice IRNs are generated for eligible invoices
- Cancelled e-way bills or e-invoices are updated in records
This ensures consistency between actual movement of goods and reported turnover.
6. Prepare and File GSTR-1 (Monthly or Quarterly)
Based on your filing category (monthly or QRMP), upload:
- B2B and B2C invoices
- Amendments for previous periods
- Nil, exempt, or non-GST supplies
- Export supplies
- Supplies under reverse charge
Review the auto-populated summary carefully before submission.
7. Prepare GSTR-3B
Once GSTR-1 is filed, prepare GSTR-3B by checking:
- Tax liability based on outward supplies
- Eligible ITC (as per GSTR-2B)
- Reverse charge tax liability
- Interest and late fees (if applicable)
- Payment through cash or credit ledger
Cross-verify tax liability with sales records to avoid mismatch notices.
8. Make Tax Payment (If Required)
After adjusting ITC, pay any remaining tax through:
- Net banking
- UPI
- NEFT/RTGS
- Cash ledger on the GST portal
Download the challan for documentation and future reference.
9. File GSTR-3B with E-Sign or DSC
Complete the filing using DSC or OTP (EVC). Always download:
- Filed summary
- Acknowledgment
- Payment challan
These serve as proof of timely and accurate filing.
10. Manage Monthly Compliance Records
Maintain:
- Purchase register
- Sales register
- E-way bill records
- E-invoice records
- Filed returns
- Bank statements
Organized records make audits and departmental checks easier.
Conclusion
This step-by-step checklist helps ensure that your monthly or quarterly GST returns are filed accurately and on time. By following a consistent compliance routine, businesses avoid penalties, maintain accurate ITC claims, and reduce the risk of future scrutiny or mismatches.
Editorial staff
