MONTHLY GST RETURN CHECKLIST (GSTR-1 & GSTR-3B)
GSTR-1 by the 11th · GSTR-3B by the 20th of the following month (QRMP: 13th / 22nd or 24th) · FY 2025-26
Outward Supplies (GSTR-1)
- ☐ Collate all sales invoices, debit and credit notes for the period
- ☐ Ensure every B2B invoice carries the buyer’s correct GSTIN
- ☐ Report B2C large (inter-State above Rs. 1 lakh) invoice-wise
- ☐ Reconcile e-invoices (IRN) auto-populated into GSTR-1
- ☐ Verify HSN summary and document series details
- ☐ Report exports, SEZ and nil / exempt supplies correctly
Input Tax Credit & GSTR-3B
- ☐ Download GSTR-2B and match eligible ITC vendor-wise
- ☐ Exclude blocked credits under Section 17(5)
- ☐ Reverse ITC for non-payment to supplier within 180 days
- ☐ Add ITC reversal / re-claim under Rule 42 / 43 where applicable
- ☐ Confirm auto-populated GSTR-3B figures against books
Tax Payment & Filing
- ☐ Compute net tax after ITC and check reverse-charge (RCM) liability
- ☐ Ensure sufficient balance in the electronic cash ledger
- ☐ Generate and pay challan (PMT-06) before filing
- ☐ File GSTR-1 first, then GSTR-3B, and download filed copies
Late filing attracts Rs. 50 per day (Rs. 20 for nil returns) plus 18% interest on delayed tax; GSTR-3B once filed cannot be revised, so review carefully before submission.