GST Return Filing Checklist for Small Businesses
What small businesses should reconcile and keep ready each month before filing GST returns.
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Resources to Help You Stay Organised
A quick reference for statutory due dates, the documents to keep ready and the official portals you may need.
Due-date calendar
Key Statutory Due Dates
A quick reference for the recurring GST, TDS, payroll and income-tax due dates that most businesses need to track.
| Due | Filing / payment | Notes |
|---|---|---|
| 11th of the following month | GSTR-1 filing | QRMP quarterly filers file by the 13th of the month after the quarter, as applicable. |
| 20th of the following month | GSTR-3B filing | QRMP quarterly filers file by the 22nd or 24th depending on state, as applicable. |
| 7th of the following month | TDS/TCS payment | TDS deducted for March is due by 30 April, as applicable. |
| 15th of the following month | PF & ESI contributions | Employer and employee contributions for the month, as applicable. |
| 20th of every month | Karnataka Professional Tax payment | Monthly payment for registered employers, as applicable. |
| 18th after quarter end | CMP-08 for composition dealers | Quarterly statement-cum-challan for composition scheme taxpayers, as applicable. |
| 31 Jul / 31 Oct / 31 Jan / 31 May | TDS quarterly returns | Covers the quarters ending June, September, December and March respectively. |
| 15 June | Form 16 issue to employees | Annual TDS certificate for the previous financial year. |
| 15 Jun / 15 Sep / 15 Dec / 15 Mar | Advance tax instalments | Applicable where estimated tax liability exceeds the prescribed threshold. |
| 31 July | ITR filing for non-audit cases | For individuals and entities not requiring a tax audit, as applicable. |
| 30 September | Tax audit report | For entities and individuals whose accounts are subject to tax audit. |
| 31 October | ITR filing for audit cases | For taxpayers whose accounts are subject to audit. |
| 31 December | GSTR-9 / GSTR-9C annual return | Annual return and reconciliation statement, as applicable based on turnover. |
| Before start of financial year | GST LUT renewal for exporters | Annual renewal for exporters supplying without payment of IGST, as applicable. |
Dates are indicative and subject to change or extension by the authorities. Please verify current due dates.
Getting started
Documents to Keep Ready
The documents depend on the nature of the business and services required. These checklists cover what is typically needed to get started.
For businesses
- PAN of the entity and proprietor/partners
- GST registration certificate and login access
- Bank statements for the period
- Sales and purchase invoices
- Expense bills and vouchers
- Previous financial statements and ITRs
- TDS challans and returns filed
- Payroll register and statutory registrations (PF/ESI/PT)
- Loan statements and fixed asset details
- Existing accounting data export (Tally/other)
For individuals & professionals
- PAN and Aadhaar
- Form 16 / Form 16A
- Bank statements and interest certificates
- Investment and deduction proofs
- Capital gains statements from brokers/mutual funds
- Property sale/purchase documents and rent receipts
- Form 26AS / AIS / TIS
- Details of foreign income or assets, if any
- Previous year's ITR
Useful links
Official Portals
Quick access to the government portals you may need.
GST PortalRegistration, returns, payments and other GST filings.Income Tax e-FilingFile income tax returns, view Form 26AS/AIS and respond to notices.TRACES - TDSTDS/TCS statements, Form 16/16A and related correspondence.EPFO Unified PortalEmployer PF registration, contributions and filings.ESICEmployee State Insurance registration and contributions.MCACompany and LLP filings and corporate records.Karnataka Commercial Taxes / Professional TaxKarnataka Professional Tax registration and payments.e-Way BillGenerate and manage e-way bills for movement of goods.e-InvoiceGenerate and manage e-invoices under GST.
These links open external government websites that we do not operate or control.
Insights
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