Documents required for GST return filing
Every GST return starts with the same few documents. Ask clients for these by the 5th of the following month and GSTR-1 (due on the 11th) and GSTR-3B (due on the 20th) stop being a last-day rush.
For GSTR-1 (outward supplies)
Sales invoices — B2B
With customer GSTIN, invoice number, date, value and tax.
Sales summary — B2C
State-wise summary is enough for B2C small invoices.
Credit and debit notes issued
Export invoices and shipping bills
If any exports during the month.
Advances received
Tax is payable on advances for services.
For GSTR-3B (tax payment and ITC)
Purchase bills
ITC is allowed only if the supplier has reported them in GSTR-1 and they appear in GSTR-2B.
Expense bills with GST
Rent, telephone, freight, professional fees.
Reverse charge invoices
Legal fees, GTA freight, imports of services.
Bank statement
To check that every sale and purchase is accounted.
Frequently asked questions
What are the due dates for monthly GST returns?
GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month for monthly filers.
What happens if documents arrive late?
Late fee of ₹50 per day (₹20 for nil returns) for GSTR-3B, plus 18% interest on tax paid late.
This checklist is general guidance for collecting documents and is not tax advice. Requirements change with notifications and circulars; check the latest rules or ask your CA.