CA Devesh Thakur
GST SOP Guide
Professional Reference Manual
GST Return Filing
Document Checklist
The complete accountant’s SOP for monthly GSTR-1 + GSTR-3B compliance — from data collection to final filing.
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1
Basic Client Information
Ask once — maintain master records
Foundational data required for return filing, notices, amendments, refunds, and export reporting.
- GST Registration Certificate
- PAN Card
- Aadhaar of Proprietor / Directors / Partners
- Trade Name & Legal Name
- Authorized Signatory Details
- GST Portal Login Access (optional but preferred)
- LUT Copy (if exports applicable)
- IEC Code (if imports / exports)
- Bank Details
2
Sales Data — GSTR-1 Core
Most important section for GSTR-1 filing
GSTR-1 tables are entirely built from invoice classification. Ask for a proper Sales Invoice Register in Excel.
Required Fields in Register
- Invoice Number & Date
- Customer Name
- Customer GSTIN (if B2B)
- State / Place of Supply
- Taxable Value
- GST Rate (IGST / CGST / SGST)
- HSN / SAC Code
- B2B or B2C Flag
- Interstate or Intrastate
- E-commerce Platform (if any)
B2C Sales Details
- State-wise Sales Summary
- Tax-rate-wise Breakup
- Interstate vs Intrastate Segregation
- Daily Sales Report (if retail)
- POS-wise Summary
Amazon
Flipkart
Meesho
Shopify
Blinkit
3
B2B Sales Documents
Table 4A of GSTR-1 — Invoice-level data mandatory
Ask For
- All GST invoices issued to registered persons
- Customer GSTIN confirmation
- Invoice PDF copies (if possible)
- Debit Notes / Credit Notes issued
- Revised invoices (if amended)
Verify
- GSTIN validity of all customers
- Tax rate correctness
- Place of Supply (POS) accuracy
- Invoice sequence continuity
⚠️ Common Mistake: Clients often send only a “sales summary.” That is useless for proper B2B filing. You need invoice-level data — no shortcuts.
4
E-Commerce Reports
Table 14 — Supplies through E-Commerce Operators
Clients routinely confuse settlement amount with taxable turnover — this creates wrong GST liability.
Monthly Reports to Collect
- Settlement Reports
- Transaction Reports
- TCS Reports
- GST Tax Reports
- Returns / Refunds Reports
- Commission Invoices
- Advertising Invoices
- Wallet Adjustments
Specifically Verify
- Gross Sales Amount
- Net Sales (after returns)
- Returned Orders
- Cancelled Orders
- TCS Deducted by platform
- Platform Fees charged
5
Credit Notes & Debit Notes
Included in GSTR-1 filing
Ask For
- Credit Note Register
- Debit Note Register
- Reason for issue of each note
- Linked original invoice reference
- GST impact calculation
Verify
- Whether GST reversal is required
- Whether already adjusted in books
6
Purchase Documents — ITC for GSTR-3B
Complete purchase register with supporting invoices
Your GSTR-3B ITC claims must be backed by a proper purchase register. Incomplete data leads to incorrect claims.
Purchase Register Must Contain
- Supplier GSTIN
- Invoice Number & Date
- Taxable Value
- IGST / CGST / SGST split
- Expense Type / Nature
- RCM Applicability flag
Supporting Documents
- Purchase Invoices
- Expense Bills
- Freight Bills
- Office Expense Bills
- Rent Invoices
- Professional Fee Invoices
7
GSTR-2B Reconciliation
This separates professionals from clerks
Collect
- Downloaded GSTR-2B from portal
- Purchase Register
- Vendor Ledger
Reconcile For
- Missing Invoices in 2B
- Wrong GSTIN entries
- Duplicate ITC claims
- Blocked Credits (Section 17(5))
- Ineligible ITC items
📌 Pro Principle: Never blindly claim full 2B ITC. Never blindly claim purchase register ITC either. Both can be wrong. Reconcile both against each other before claiming.
8
Bank Statement
Mandatory — No exceptions
Bank reconciliation exposes unrecorded receipts, hidden turnover, cash settlements, and platform settlements that clients often miss unintentionally.
- Full bank statement for the filing month
- Reconcile all credits against recorded sales
- Identify platform settlement credits
- Flag any unexplained receipts for client clarification
⚠️ Important: Many clients underreport sales unintentionally. Bank statement cross-check is your safety net against notices.
9
E-Way Bill Data
Logistics consistency check
Ask For
- E-Way Bill Summary (portal download)
- Dispatch Reports
Verify
- Turnover consistency with GSTR-1
- Missing invoices not covered
- Interstate supply mismatches
10
Advance Receipts
Often ignored — potential notice trigger
Many businesses ignore advance reporting entirely. Always ask explicitly.
- Any advance received during the month?
- Any advance adjusted against invoice raised?
- Service-related advances (bookings, retainers)
- Booking amounts / token payments received
11
Export / SEZ Documents
If applicable to the client
- Shipping Bills
- LUT / Bond Copy
- ICEGATE Details
- Export Invoices
- FIRC / BRC (Foreign Inward Remittance)
- SEZ Endorsement Documents
12
Reverse Charge (RCM) Compliance
Missed RCM = Penalty + Interest exposure
Ask For
- GTA (Goods Transport Agency) Bills
- Advocate Fee Invoices
- Import of Services invoices
- Director Remuneration details
- Unregistered Vendor Purchases (if applicable)
Verify
- Whether RCM is applicable
- Whether tax has been paid
- Whether ITC is eligible on RCM paid
13
HSN / SAC Summary
Wrong HSN mapping causes notices
- HSN-wise Sales Summary
- Quantity (if applicable for goods)
- UQC (Unit Quantity Code) mapping
- Tax rate mapping per HSN
⚠️ Common Issue: Incorrect HSN mapping is one of the top reasons for GST scrutiny notices. Verify HSN codes at the start of each relationship, not just at filing time.
14
Previous Period Documents
Always check before filing current period
- Last filed GSTR-1 (for pending amendments)
- Last filed GSTR-3B (for unadjusted credit notes)
- Electronic Credit Ledger balance
- Electronic Cash Ledger balance
- Previous notices (if any)
📌 Why: Check for pending amendments, unadjusted credit notes, excess ITC, late fees, and interest exposure before you file — not after.
15
Pre-Filing Reconciliation Checklist
Complete all checks before pressing Submit
| Reconciliation | Why It Matters |
|---|---|
| Sales Register vs GSTR-1 | Prevent turnover mismatch with books |
| GSTR-1 vs GSTR-3B | Avoid department notices on variance |
| GSTR-3B vs Books | Ensure correct tax liability reporting |
| Purchase Register vs GSTR-2B | Correct ITC claim — no excess, no shortage |
| E-Commerce Report vs Turnover | Prevent underreporting of sales |
| Bank Credits vs Sales | Detect missing / unrecorded turnover |
| E-Way Bill vs Invoices | Logistics & supply chain consistency |
16
Final Client Confirmation
Never file without written approval
If something goes wrong after filing without written approval, liability shifts to you. Protect yourself.
Turnover Confirmed
Tax Liability Approved
ITC Claim Verified
RCM Liability Signed Off
Amendments Confirmed
Late Fees / Interest Agreed
📌 Best Practice: Take client confirmation on email, WhatsApp message, or signed working sheet. All three are valid evidence. Otherwise you bear the liability.
17
Practical Workflow — New Accountants
The correct sequence that prevents mismatches
Step 1 — Collect
Sales Register · Purchase Register · Bank Statement · GSTR-2B
Step 2 — Classify
B2B · B2C · Interstate · Intrastate · Export · E-Commerce
Step 3 — Reconcile
Sales vs Bank · Purchases vs 2B
Step 4 — GSTR-1
File GSTR-1 first from finalized sales data
Step 5 — GSTR-3B
Prepare GSTR-3B from finalized GSTR-1 + ITC
⚠️ Beginner Trap: Most new accountants prepare GSTR-3B before GSTR-1. This creates mismatches that trigger department notices. Always file GSTR-1 first.