Your GST filing records checklist

Organise by period, not by conversation

A useful GST handover pack groups records by return period and GSTIN. A folder of scattered screenshots makes it difficult to identify missing invoices or reconcile totals. Keep the original documents and a clear register wherever possible.

The core handover pack

• Sales register and the corresponding invoices.
• Purchase register and supplier invoices.
• Credit and debit notes with the original invoice reference.
• Relevant bank and payment gateway statements.
• Previous return acknowledgements and unresolved queries.
• GSTR-2B and reconciliation notes where relevant.
• Details of unusual transactions, such as imports or adjustments, for assessment.

Your preparer may request additional records based on the business and return type. Do not assume every business uses the same list.

An example of a useful query

Your sales register shows an invoice for ₹8,000, but the bank receipt is ₹7,800. Record the ₹200 difference as an open question. It might be a fee, withholding, discount or an error; the supporting evidence determines the treatment. Do not silently change the sale to match the bank deposit.

A query list can have four columns: document reference, question, person responsible and resolution. Keep the final answer linked to the underlying record.

Before you send the pack

Confirm that the dates cover the right period. Check for duplicate invoices, missing numbers, inconsistent customer details and unexplained totals. Share sensitive records through an agreed secure channel. Avoid placing credentials or identity documents in an open shared folder.

Official workflow reference: GST Portal return guidance.

Next: Understand purchase reconciliation.

Take the next step

Return to the beginner learning paths. If you want help applying this to your records, explore our GST filing service.