SCOPE
Record the GSTIN jurisdiction, tax period, registration status, scheme and filing frequency shown on the official portal. Test registration and composition eligibility separately; turnover alone does not settle either question.
SUPPLY MAP
Separate goods and services, identify place of supply, exemptions, reverse-charge exposure, exports and SEZ supplies. A zero-percent result is not automatically a zero-rated supply.
DOCUMENTS
Reconcile invoice sequences, credit and debit notes, recipient details and tax treatment. For QRMP, mark documents furnished through IFF so they are not duplicated in quarterly GSTR-1.
PURCHASES AND ITC
Match supplier documents to the purchase register, review IMS actions and test ITC eligibility. GSTR-2B and IMS support the review; neither is a return filed by the recipient.
LIABILITY
Bridge the sales register to GSTR-1, any same-period GSTR-1A changes and GSTR-3B. Calculate reverse-charge liability separately and explain differences rather than inserting a balancing figure.
PAYMENT
Map liabilities and eligible credit against the electronic ledgers. Treat interest and late fee separately. QRMP monthly deposits through PMT-06 do not themselves constitute a return.
SPECIAL ROUTES
For exports or eligible SEZ supplies, confirm the statutory conditions, LUT or tax-payment route, return reporting and evidence. Select the correct refund category and claim period.
FILE AND CLOSE
Review the system summary, file the applicable form, complete payment where required and retain the acknowledgement. Carry unresolved supplier corrections and other exceptions into the next review.
Search HSN/SAC classifications, verify the rate, then add or remove GST.
Open tool : GST Rate, HSN/SAC & GST CalculatorCalculate multiple lines, discounts, tax heads and cess.
Open tool : GST Invoice & Tax Breakdown CalculatorSeparate potential eligibility from use of verified available credit.
Open tool : GST ITC Eligibility & Utilisation CalculatorReconcile output tax, RCM and utilisable ITC by tax head, then check interest and late fees.
Open tool : GSTR-3B Liability & Payment CalculatorExplore supported cash-ledger interest and return late-fee scenarios.
Open tool : GST Interest & Late Fee CalculatorCheck ordinary turnover and separate compulsory-registration triggers.
Open tool : GST Registration & Applicability CheckerCheck a supported reverse-charge category before calculating liability.
Open tool : GST RCM Applicability & Tax CalculatorDistinguish LUT, SEZ, paid-IGST and excess-cash refund routes.
Open tool : GST Refund CalculatorIdentify return forms, filing frequency and related statements from your registration profile.
Open tool : GST Form FinderUnderstand what each form does, then reconcile outward-supply details with the liability discharged for the same tax period.
Read the blog : GSTR-1, GSTR-1A and GSTR-3B: three different jobs in one reviewA quarterly GSTR-3B filing frequency still has monthly decision points, optional invoice furnishing and possible deposits.
Read the blog : QRMP, IFF and PMT-06: map the quarter before you actUse system statements to organise invoice review, while testing eligibility and evidence independently.
Read the blog : GSTR-2B, IMS and ITC: a recipient review before GSTR-3BMap eligibility, quarterly payment statements and the annual return without treating a simplified scheme as record-free.
Read the blog : Composition scheme: keep CMP-08 and annual GSTR-4 separateSeparate the legal trigger from the portal application, then prepare consistent principal-place and business evidence.
Read the blog : GST registration: a readiness review before the applicationLate fee follows delayed filing; interest follows the applicable payment or credit event and needs a dated liability trail.
Read the blog : GST late fee and interest: calculate them on separate tracksZero outward sales does not necessarily mean a nil return; review liabilities, adjustments and the form-specific test.
Read the blog : Before filing a nil GST return: check more than salesFollow an export from eligibility and LUT through invoicing, GSTR-1, GSTR-3B and an evidence-based unutilised-ITC refund estimate.
Read the blog : GST Export Under LUT: Complete Guide to Records and RefundsNo. GSTR-2B is an auto-drafted ITC statement. Use it with your purchase records and eligibility review before reporting eligible ITC in GSTR-3B.
Not necessarily. Check reverse charge, adjustments, ITC claims or reversals, interest, late fee and every field relevant to that form and period.
No. Confirm eligibility, the option exercised and the filing frequency displayed on the GST Portal for the quarter.
No. IFF is an optional invoice-furnishing facility for eligible QRMP taxpayers; PMT-06 is a challan used to deposit money in the electronic cash ledger.
No. Matching is one control. Eligibility depends on the statutory conditions, supporting evidence, use of the supply, time limits and blocked-credit rules.
No. Zero-rated supply is a defined GST category, principally covering exports and qualifying supplies to SEZ developers or units. Nil-rated and exempt supplies are different.
No. The checklists and tools are educational. File and track forms on the official GST Portal after reviewing the applicable law and current instructions.
No. Frequency, form, State grouping, taxpayer class and period-specific extensions can affect a deadline. Check the GST Portal and current notifications.
Do not enter GST Portal credentials, OTPs, bank details, personal identifiers or invoice-level customer data. The checklist saves nothing, works only on this page and resets when the page reloads.
No. A tool can organise stated assumptions. Classification, place of supply, registration and refund entitlement depend on complete facts and current law.