GST Filing Checklist: Invoices, ITC, and Documents TaxBuddy Reviews Before Submission
- Dipali Waghmode
- 3 days ago
- 8 min read
A GST filing checklist ensures every invoice, ITC claim, and document aligns with the CGST Rules before returns are submitted. Errors in invoice details, missing supplier uploads, incorrect bank information, and mismatches in GSTR-2B are common triggers for notices and delayed compliance. A structured review of purchase data, tax payment status, e-invoice requirements, and reverse charge documentation safeguards accuracy. Many businesses rely on digital platforms such as TaxBuddy to streamline validations, automate reconciliations, and support error-free submissions across GSTR-1 and GSTR-3B filings.
Table of Contents
GST Filing Checklist Overview
A GST filing checklist helps businesses ensure every invoice, purchase record, and tax credit aligns with statutory rules before the return is submitted. The checklist covers invoice completeness, supplier compliance, timing of uploads, ITC eligibility, documentation accuracy, and a final reconciliation that limits mismatches across GSTR-1, GSTR-2A, GSTR-2B, and GSTR-3B. This reduces the risk of suspended ITC, tax demands, or portal rejections. Many businesses use structured platforms such as TaxBuddy to organise data, validate invoice formats, and minimise filing errors that often surface during departmental scrutiny.
Understanding GST Invoices and Mandatory Fields
A GST invoice must reflect all essential elements required under the CGST Rules to qualify for tax credit and regulatory acceptance. Each invoice must carry the supplier’s and recipient’s GSTIN, a unique invoice number, the date of issue, HSN or SAC codes, item descriptions, quantities, taxable values, and the applicable tax breakup for CGST, SGST, or IGST. E-invoicing requirements apply to businesses exceeding the notified turnover threshold, where the presence of an Invoice Reference Number (IRN) and QR code becomes compulsory. Mistakes in these fields can directly affect ITC eligibility, making invoice verification a critical part of the filing checklist.
Invoice Types Relevant for GST Filing
Different business activities require their own invoice formats under GST. Standard sales invoices apply for domestic taxable supplies, while export invoices must include information such as LUT details or IGST payment status. For supplies to unregistered customers where individual invoice values are low, aggregate invoices are permitted. Supplies received from unregistered vendors falling under reverse charge require self-invoices, ensuring tax liability is appropriately declared. Credit notes and debit notes also play an essential role in adjusting tax liability in line with updated values or corrections. Each invoice category influences reporting obligations in GSTR-1 and GSTR-3B.
Input Tax Credit Eligibility and Claim Conditions
ITC eligibility hinges on meeting documentary, supplier, and statutory conditions. Businesses must possess valid tax invoices, debit notes, bills of entry for imports, or ISD documents for distributed credit. The supplier must upload invoice details in GSTR-1, pay the corresponding tax, and ensure the entry reflects in the recipient’s GSTR-2B. Goods or services should be used for business purposes and not fall under blocked credit categories. Any claim requires matching with monthly ITC statements, as discrepancies between books and GSTR-2B can lead to credit denials, interest liability, or future notices.
GST ITC Reconciliation Using GSTR-2A and GSTR-2B
Reconciliation begins by comparing purchase records with auto-populated entries in GSTR-2A and GSTR-2B. GSTR-2B presents a static monthly snapshot that determines ITC availability for the period, while GSTR-2A remains dynamic, updating as suppliers upload invoices. Businesses must resolve mismatches related to incorrect GSTIN entries, missing invoices, amended invoices, or supplier non-compliance. With the introduction of the Invoice Management System (IMS), businesses must accept or reject supplier invoices before the ITC claim progresses to GSTR-3B. Addressing gaps early ensures credits are reported correctly and avoid future disputes with the department.
Documents Required for GST Filing and ITC
Accurate GST filing requires assembling a complete set of documents before beginning the return preparation process. These typically include inward and outward supply registers, sales invoices, purchase invoices, e-invoice IRNs, e-way bills for applicable movements, debit and credit notes, and reverse charge documentation. Entities must also maintain business constitution proof, photographs, identity documents, address proof, and updated bank account details for validation on the GST portal. The information supports both GST registration and periodic compliance, reducing risks associated with missing or incomplete records during reconciliation.
Bank Account Requirements and GST Portal Updates
The GST portal mandates that every registered entity furnish valid bank account details within the prescribed timeline under Rule 10A. Details must match the business PAN to avoid delays in filing GSTR-1. Accepted documents include cancelled cheques, passbook extracts, or a bank statement showing the account holder’s name, number, and IFSC. The system performs auto-verification, ensuring the account corresponds with the registered business. Any mismatch blocks filing access until corrected. Businesses also encounter periodic updates related to authentication procedures, reporting enhancements, and invoice validation features rolled out by GSTN.
Pre-Submission Review Checklist for GSTR-1 and GSTR-3B
Before final submission, a structured review protects businesses from errors that may lead to interest, late fees, or notices. The checklist includes verifying outward supplies for accuracy in GSTR-1, confirming that all applicable invoices are uploaded, and cross-checking ITC values with GSTR-2B. Businesses must ensure reconciliation of debit and credit notes, validate reverse charge liabilities, and inspect e-invoice IRNs where mandated. Adjustments must be made for ineligible credits before reporting them in GSTR-3B. Many users rely on platforms such as TaxBuddy to perform these reviews, ensuring consistent accuracy and reducing compliance pressure during month-end filing.
TaxBuddy Reviews: How Users Rate Filing Accuracy and ITC Support
TaxBuddy’s reviews consistently highlight the platform’s strong focus on accuracy, speed, and ease of use in GST filing. Users often describe how automated checks flag inconsistencies in invoices, tax amounts, and HSN codes before returns are submitted, reducing the likelihood of last-minute corrections or notices. The guided ITC reconciliation feature plays a major role in helping businesses understand which credits are eligible, which are pending due to supplier delay, and which need corrective action. This clarity makes monthly reporting significantly smoother for both small businesses and larger enterprises with high invoice volumes.
Feedback also emphasises how real-time invoice validation allows errors to be detected at the entry stage rather than after filing. Many users appreciate that the platform not only identifies mismatches but also explains the reasons behind them, making it easier for teams to communicate with vendors and correct data promptly. For companies that struggle with supplier non-compliance or frequent amendments, this visibility helps maintain consistency between GSTR-1, GSTR-2B, and GSTR-3B without unnecessary delays.
Another recurring theme in user reviews is the efficiency of expert support. Businesses often mention that complex issues such as reverse charge adjustments, credit reversals, and multi-branch reporting are handled quickly by TaxBuddy’s team, preventing errors from spilling over into future periods. Timely reminders for due dates, invoice uploads, and ITC cut-offs are frequently cited as reasons for improved compliance discipline. Users also note faster GST registration approvals due to proper documentation guidance, reducing the back-and-forth often seen with manual submissions.
Overall, reviews suggest that TaxBuddy’s structured filing approach creates a more reliable workflow. By combining automated validations with expert intervention when needed, the platform helps businesses maintain higher accuracy in their returns and minimise the risk of future disputes. This balanced system of technology and human oversight has contributed to the platform’s strong reputation among GST filers who prioritise error-free submissions and dependable compliance support.
Common ITC and Invoice Errors Before GST Submission
Frequent issues include missing supplier uploads, incorrect GSTIN entries, mismatches in HSN codes, double-claimed ITC, and invoices eligible for credit but appearing in the wrong period. Businesses often overlook reverse charge adjustments or forget to reconcile e-way bill data with invoice records. Errors also arise from suppliers failing to generate IRNs when e-invoicing is applicable. Identifying and correcting these discrepancies before filing reduces the chances of future rectifications, interest liability, and scrutiny from authorities.
Conclusion
A reliable GST filing checklist ensures invoices are complete, ITC claims are accurate, documents are in place, and all reconciliations match statutory requirements. Businesses that maintain systematic reviews reduce notice risks and keep compliance smooth throughout the year. Digital platforms offering structured validations, such as TaxBuddy, help users organise data effortlessly and file with confidence. For anyone looking for assistance in tax filing, it is highly recommended to download the TaxBuddy mobile app for a simplified, secure, and hassle-free experience.
FAQs
Q1. Does TaxBuddy offer both self-filing and expert-assisted plans for ITR filing, or only expert-assisted options? TaxBuddy offers both options. Individuals comfortable with preparing their own return can use the self-filing platform, which auto-extracts data, highlights mismatches, and guides users through each section of the form. Those with complex incomes, deductions, capital gains, or multiple disclosures can choose expert-assisted filing, where tax professionals review documents, prepare the computation, and ensure consistency across AIS, TIS, and Form 26AS. This flexibility helps taxpayers select the level of support that fits their needs.
Q2. Which is the best site to file ITR? The choice depends on filing complexity and the level of support required. The official Income Tax e-filing portal suits individuals who already understand tax classifications and forms. Platforms that combine automation with expert checks, such as TaxBuddy, are preferred when accuracy, convenience, and guidance matter. Many taxpayers choose these platforms to avoid errors that lead to defective returns or notices.
Q3. Where to file an income tax return? Income tax returns can be filed directly on the Income Tax Department’s official portal or through authorised platforms. TaxBuddy provides an alternative route where automated data capture, discrepancy identification, and guided inputs simplify the filing experience, especially when managing multiple income sources or deductions.
Q4. Does GST filing require keeping physical copies of invoices and documents? Yes. All businesses registered under GST must maintain physical or digital copies of invoices, purchase bills, credit notes, debit notes, and supporting documents for at least 72 months from the due date of annual return filing. Retaining these records allows smooth departmental verification and safeguards against disputes during audits.
Q5. Can ITC be claimed if the supplier has not filed GSTR-1? ITC cannot be claimed unless the supplier uploads the invoice in GSTR-1 and the entry appears in GSTR-2B. The law links eligibility to supplier compliance; if the supplier delays filing, the ITC remains ineligible for that month. Regular follow-ups with vendors are essential to avoid loss of credit or temporary cash-flow strain.
Q6. What happens if an invoice contains incorrect GSTIN, HSN code, or tax rates? Incorrect particulars impact both reporting accuracy and ITC eligibility. An invoice with major errors may be rejected during reconciliation or become ineligible for tax credit. The supplier must issue a revised invoice or debit/credit note to correct the mistakes. Filing returns without resolving invoice discrepancies may trigger future notices.
Q7. Is ITC available on invoices received but not accounted for in books? No. ITC can be claimed only when the invoice is recorded in the books of accounts and reflected in GSTR-2B. Both conditions are mandatory. Missing entries or mismatches between purchase registers and ITC statements lead to disallowed credit and potential interest liability.
Q8. Can GST returns be filed without updating bank account details? No. As per GST rules, bank account details must be updated within 30 days of registration or before filing GSTR-1. If the bank details are incomplete or mismatched with PAN information, the portal may block filing access. Businesses must ensure updated and verified bank accounts to maintain seamless compliance.
Q9. How does TaxBuddy help reduce GST filing errors? TaxBuddy uses automated validations, invoice matching tools, and expert checks to detect mismatches in ITC, invoice formats, tax rates, and supplier compliance. Users benefit from structured workflows that identify irregularities before submission, reducing the chance of interest liability or departmental notices. Reviews often highlight improved accuracy and faster resolution of filing issues.
Q10. What are the most common reasons for GST notices related to ITC? Notices generally arise from supplier non-compliance, mismatches between GSTR-3B and GSTR-2B, claiming ITC on blocked credits, incorrect RCM reporting, or claiming excess credit beyond the eligible amount. Late amendments or missing uploads in GSTR-1 also contribute to discrepancies. A strong monthly reconciliation routine helps prevent these issues.
Q11. How often should businesses reconcile invoices with GSTR-2B? Reconciliation must be performed every month before filing GSTR-3B. Monthly comparison ensures accurate ITC claims and flags missing supplier invoices early. Businesses with high transaction volume may conduct weekly or mid-cycle checks to avoid last-minute mismatches.
Q12. Is GST filing through third-party platforms safe? Yes, when the platform follows secure data-handling practices and is compliant with Indian tax regulations. Reputable platforms such as TaxBuddy use encrypted systems, verified workflows, and expert review layers to safeguard financial information. These tools help businesses maintain compliance while reducing workload and filing errors.
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