A month-end routine for small businesses: invoices, IMS and GSTR-2B, GSTR-1, tax payment, GSTR-3B and record keeping.
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Use this checklist at the end of each tax period. It follows the order in which the GST system builds your figures: your outward supplies flow from GSTR-1 into the liability side of GSTR-3B, and your suppliers' GSTR-1 filings flow through the Invoice Management System (IMS) into GSTR-2B, which sets the ITC you can claim. If you skip a step early in the month, the error usually surfaces later as a mismatch notice.
Monthly vs QRMP. Businesses with aggregate turnover up to ₹5 crore can opt for the QRMP scheme: invoices for the first two months of a quarter can be uploaded through IFF, tax is paid monthly through PMT-06 by the 25th, and GSTR-1 and GSTR-3B are filed quarterly. The checklist still applies; only the filing dates move. See QRMP explained.
Worked example (illustrative). For a September return, a monthly filer enters all September invoices by about 8 October, files GSTR-1 by 11 October, reviews IMS and the GSTR-2B generated around the 14th, pays and files GSTR-3B by 20 October.
Limits. Due dates shift when the government extends them; always check the portal. The full routine is explained in the monthly GST filing checklist guide.
Calculations and Checklists
Step-by-step GST payable calculations for small businesses in India, CGST, SGST and IGST, the order of ITC set-off, reverse charge, the 1% cash rule and how to check software output.
Filing Mistakes, Notices and Sources
The GST return mistakes that cause late fees, lost ITC, notices and cancelled registrations in India, grouped by stage, with the fix for each and when to get professional help.
Software Costs and 2026 GST Rules
Which GST returns a small business files and when in 2026, monthly vs QRMP vs composition, with a filled-in calendar for October 2026 to March 2027 and the rules on extensions.
Calculations and Checklists
How to reconcile your purchase register with IMS and GSTR-2B, handle missing and mismatched supplier invoices, the 180-day payment rule, section 16(4) deadlines and blocked credits.
Calculations and Checklists
A day-by-day month-end GST routine for small businesses covering invoices, IFF/GSTR-1, IMS, GSTR-2B, PMT-06, GSTR-3B and records, with roles, documents and a QRMP variant.
