Monthly GST Compliance Workflow for Indian Professionals
Navigating the monthly GST compliance process is crucial for Chartered Accountants in India. This guide provides a structured workflow to ensure timely and accurate filings, helping you stay compliant with GST regulations.
Updated 2026-05-27
The workflow
- 1Gather all relevant sales and purchase invoices for the month.
- 2Reconcile input tax credit (ITC) with the purchase invoices.
- 3Prepare GSTR-1 for outward supplies and GSTR-3B for summary returns.
- 4Review the data for accuracy and ensure all transactions are captured.
- 5File GSTR-1 and GSTR-3B before the due date to avoid penalties.
- 6Maintain proper documentation for all filed returns.
- 7Regularly update your knowledge on GST amendments and notifications.
India-specific notes
- Ensure to check for any state-specific GST rules that may apply.
- Regularly review the GST portal for updates on filing procedures and forms.
Common mistakes to avoid
Frequently asked
What is the due date for filing GSTR-3B?+
GSTR-3B is typically due on the 20th of the following month; however, verify applicable section for any changes.
How can I claim Input Tax Credit?+
ITC can be claimed on purchases made for business purposes, provided the supplier has filed their returns.
What happens if I miss the GST filing deadline?+
Missing the deadline can result in penalties and interest on the due amount, so timely filing is crucial.
Please verify before acting
This output is a drafting aid, not legal, tax, financial or insurance advice. Sections, rates and deadlines must be verified against the actual document and current rules. Have a qualified professional review anything you file or send.