GST Registration and Returns Filing Checklist

Registering under GST is only the beginning. Timely, accurate return filing keeps your input tax credit safe and your business free from avoidable penalties.

Before You Register: Documents and Eligibility

Businesses crossing the prescribed turnover threshold, making inter-state supplies, or selling through e-commerce platforms must obtain GST registration. Keep your PAN, Aadhaar, proof of business address, bank account details, and photographs of promoters ready so the application is processed without queries.

Once registered, build a monthly calendar: GSTR-1 for outward supplies, GSTR-3B for the summary return and tax payment, and the annual return at year end. Reconcile your purchase register with GSTR-2B every month so that only eligible input tax credit is claimed.

“R. Anup Kumar & Associates took over our GST compliance and within two quarters our notices stopped and our credit reconciliations were always clean.”

Client, Manufacturing Sector

Common Mistakes That Attract Notices

Late filing, mismatch between GSTR-1 and GSTR-3B, claiming credit on ineligible expenses, and ignoring e-invoicing or e-way bill rules are the most frequent reasons for notices. A monthly review by a qualified professional catches these issues early and keeps your books audit-ready.