Who Should Use This Guide
Small businesses registered under GST (composition/regular), freelancers, agencies, retail shops, and service providers who need a quick, practical compliance checklist.
Monthly vs Quarterly Filing (At a Glance)
Monthly Filers
- GSTR‑1: 11th of next month
- GSTR‑3B: 20th of next month
- Pay tax + reconcile ITC monthly
Quarterly Filers
- GSTR‑1: Last of next month
- GSTR‑3B: 22nd of next month
- Reconcile ITC every month, file quarterly
Small Business GST Checklist (Every Month)
- Download GSTR‑2B/2A and match with purchase register
- Follow up with vendors for missing invoices/HSN or wrong GSTIN
- Verify place of supply and tax type (CGST+SGST vs IGST)
- Raise compliant sales invoices with HSN/SAC, tax breakup, and place of supply
- Compute net GST (Output – Eligible ITC) and pay on time
- File GSTR‑1, then GSTR‑3B; keep proofs and challans
ITC Reconciliation – Quick Steps
Claim ITC only when:
- Invoice is in your name with correct GSTIN and HSN/SAC
- Goods/services received; supplier filed GSTR‑1 and tax reflected in GSTR‑2B
- Payment to supplier made within 180 days (else reverse with interest)
- Not a blocked credit (personal use, motor vehicles, etc.)
Common Mistakes to Avoid
- Wrong place of supply causing IGST/CGST/SGST mismatch
- Missing mandatory fields on invoices (HSN/SAC, tax rate, place of supply)
- Not reconciling GSTR‑2B with purchases monthly
- Late filing leading to fees/interest and ITC issues for customers
Handy Tools
- GST Calculator – correct tax breakup
- GST Invoice Generator – compliant invoices