The fiscal landscape for indirect taxes in India is witnessing a profound transformation, making it imperative for accounting teams to adapt swiftly.
In 2025, the Goods and Services Tax system underwent major reforms, including a move toward a two‑slab structure and newly introduced higher rates for luxury and sin goods.
Moreover, from 1 April 2025, businesses faced updated compliance rules, such as mandatory multi‑factor authentication, revised invoice timelines, and a shift in input service distributor (ISD) obligations.
For accounting teams tasked with GST filing, these changes mean the documentation, workflow and controls must be future‑proof.
This 2026 edition checklist provides actionable, practical guidance on documentation and process essentials to ensure accurate GST returns and robust compliance in the evolving tax regime.
Pre-Filing Preparation
1. Review of Business Transactions
Before filing GST returns, ensure that all business transactions are accurately recorded and reconciled. This includes:
- Supply Invoices: Verify completeness and accuracy of all sales invoices for local, interstate, and export transactions.
- Reverse Charge Documentation: Confirm inward supplies that are subject to reverse charge and ensure correct accounting.
- GSTR-2B/2A Reconciliation: Cross-check all purchases recorded against GSTR-2B and GSTR-2A statements. Ensure that no discrepancies exist in the purchase entries.
2. Vendor and Customer Master Data
Keeping your vendor and customer data up-to-date is essential for proper GST filing. The following steps will help:
- GSTIN Validation: Ensure that GSTINs for all vendors and customers are valid and active. This is especially crucial for e-invoicing compliance.
- Master Data Updates: Regularly update any changes in vendor or customer information, such as addresses, legal names, and registration status.
- GST Registration Documents: Maintain copies of all GST registration applications and approvals for future reference.
3. E-Invoicing and E-Way Bill Compliance
- E-Invoice Generation: For businesses meeting the threshold for mandatory e-invoicing, ensure all invoices are generated electronically and validated by the GST system.
- E-Way Bill Generation: For applicable transactions, ensure that e-way bills are generated and stored for all goods in transit.
- Archiving of e-Invoice Data: Store digital copies of e-invoices (in PDF or JSON formats) for verification and future audits.
Documentation Checklist (Inbound and Outbound)
1. Outbound Supplies (Sales)
Accounting teams must ensure they have proper documentation for all outbound supplies:
- Tax Invoices: Retain both original and digital copies of all tax invoices for sales transactions, including GSTIN details, HSN/SAC codes, and tax amounts.
- Debit/Credit Notes: Maintain records of any debit or credit notes issued within the period, along with their reasons and applicable taxes.
- Export Documentation: For export sales, maintain shipping bills, foreign currency remittance proofs, and any other necessary export-related documents.
- IGST and Zero-Rated Export Records: Ensure proper records are kept for inter-state sales, exports, and supplies to Special Economic Zones (SEZ).
2. Inbound Supplies (Purchases)
Proper documentation for inbound supplies is crucial for claiming Input Tax Credit (ITC) and ensuring compliance:
- Purchase Invoices: Ensure all purchase invoices from vendors are complete and accurate, with GSTINs and correct HSN/SAC codes.
- Import Documents: Retain customs documentation, including Bill of Entry, IGST payment challans, and port receipts for imports.
- Reverse Charge Invoices: If your business has received goods/services under reverse charge, maintain vendor invoices and records of self-generated tax liability.
- Non-Registered Vendor Payments: For payments made to unregistered vendors, ensure supporting documents are available to substantiate the ITC claims.
3. Input Tax Credit (ITC) Documentation
ITC plays a vital role in reducing the overall tax burden of a business. To ensure your ITC claims are not disallowed, make sure to maintain:
- GSTR-2B Reconciliation: Regularly verify GSTR-2B to ensure that all eligible ITC is reflected and no discrepancies exist.
- Ineligible ITC: Keep an internal record of non-eligible ITC items, such as motor vehicles or items used for personal purposes.
- Capital Goods ITC: If applicable, ensure board resolutions and capital goods documentation are available to support the reversal of ITC claims.
4. Payment and Settlement Records
Proper records of GST payments are essential for maintaining compliance:
- GST Challans: Keep digital and physical copies of all GST payment challans and payment confirmations.
- Bank Statements: Reconcile GST payments against bank statements to ensure correct payments are made in line with GSTR filings.
- Refund Applications: If applicable, maintain documentation related to GST refunds, including refund application receipts and acknowledgements.
Annual and Special Compliance Documentation
1. Annual Returns & Audit Reports
For businesses with higher turnover, ensuring proper documentation for annual filings and audits is essential:
- GSTR-9/9C Returns: Ensure that GSTR-9 (annual return) and GSTR-9C (reconciliation statement) are completed and filed. Cross-check your books of accounts against the GST returns.
- Auditor's Report: Maintain auditor's reports if required, especially for large businesses meeting specific turnover thresholds.
- Board Approval: Ensure that the Board has formally approved the annual GST return and related documents.
2. Transitional and Amendment Records
- Transition from Pre-GST Regime: If applicable, maintain documents related to the transition of credit from the old tax regime (VAT, Service Tax, etc.) to GST.
- Amendments: For amendments made to filed returns, such as GSTR-1 amendments, ensure that supporting documentation is available to validate these changes.
3. Litigation and Notice Responses
In case of any litigation or notice from tax authorities:
- Notices and Correspondence: Retain all notices, show-cause notices, and communication from the GSTN or tax authorities regarding pending issues or disputes.
- Response Documentation: Maintain copies of all reply letters, resolutions, and related documents filed with tax authorities.
Process Controls and Team Responsibilities
1. Internal Workflow and Segregation of Duties
- Role Assignment: Clearly define the roles and responsibilities of your accounting team, including data entry, reconciliation, and filing. Use a structured workflow to avoid errors.
- Internal Deadlines: Set internal deadlines well ahead of statutory due dates to ensure ample time for review and corrections.
2. Digital Record-Keeping and Archiving
- Storage Standards: Follow best practices for storing GST documents, including format (PDF/A), directory structure, and naming conventions.
- Backup and Disaster Recovery: Regularly back up digital records and ensure disaster recovery procedures are in place for critical documents.
3. Compliance Monitoring and Risk Mitigation
- Monthly Control Sheets: Track outstanding documentation and reconcile any exceptions during the GST filing cycle.
- Compliance Dashboard: Use a compliance dashboard to monitor key metrics, such as invoice mismatch rates and ITC exceptions.
- Internal Audits: Conduct regular internal audits of your GST compliance processes to identify gaps and improve efficiency.
Optimizing GST Compliance with Automation and Best Practices
By proactively organizing documentation, embracing digital processes, and enforcing strong internal controls, your team can substantially mitigate risk, optimize input tax credit, and streamline the entire filing cycle.
To further amplify efficiency and accuracy, consider leveraging dedicated automation platforms such as Suvit. Suvit simplifies key aspects of GST compliance, from automated reconciliation of GSTR‑1, GSTR‑2A/2B and purchase/sales data, to AI‑powered invoice extraction and integration with accounting systems like Tally or Vyapar.
With its real‑time dashboard, mismatch alerts and streamlined filing workflows, Suvit enables accounting teams to reduce manual effort, accelerate return submission, and focus more on advisory and strategic tasks rather than clerical work.
In short: follow the checklist as your foundational discipline, and elevate your compliance regime by integrating automation tools like Suvit to handle GST reconciliation and return‑filing end‑to‑end.
Together, these steps will position your accounting team for robust, future‑ready GST compliance.
Quick Checklist Summary for Accounting Teams
- ☐ All outbound invoices uploaded and reconciled
- ☐ All inbound purchases reviewed and validated
- ☐ E-invoices and e-way bills generated and archived
- ☐ GSTR-2B matched, exceptions identified
- ☐ GST payments made and documented
- ☐ Annual returns prepared, board approved
- ☐ Backup and storage systems verified
FAQs
Q1. What are the documents required for GST filing?
The key documents required for GST filing include sales invoices, purchase invoices, GSTIN details, GSTR-2A/2B reconciliations, export documents, debit/credit notes, and payment challans.
Q2. Is CA required for GST filing?
A CA is not mandatory for all businesses, but is recommended for larger businesses or those with complex transactions. They help in accurate filing, especially for businesses requiring GSTR-9C reconciliation and audit reports.
Q3. How many GST documents are required?
The number of GST documents required varies by business size and complexity. Still, it typically includes sales and purchase invoices, credit/debit notes, payment challans, GSTR-2A/2B, export records, and any supporting documents for ITC claims.
Q4. Are Tables 12 and 13 mandatory?
Yes, Table 12 (Details of Exports) and Table 13 (Supplies to SEZ) are mandatory for businesses involved in exports or supplies to Special Economic Zones, as they help in claiming relevant tax credits or exemptions.
