Appendix J: Checklists

Adapt these lists to the business and keep the working on file.

Month-end closing

Sales register matched with e-invoices, e-way bills and GSTR-1; corrections through GSTR-1A.
Advances received for services taxed; receipt vouchers issued.
IMS actions completed; GSTR-2B matched with purchase register; differences followed up.
Reverse charge liabilities (legal, director, GTA, rent, imports) computed and self-invoices issued.
Blocked credits excluded; rule 42 and 43 reversals computed; rule 37 ageing checked.
Rule 86B cash payment checked; set-off order optimised.
GSTR-3B filed and tax paid by due date; ARN saved.

Turnover in books reconciled with GSTR-1, GSTR-3B and e-invoice data, State-wise.
ITC in books reconciled with GSTR-2B and GSTR-3B; pending invoices claimed before 30 November.
Credit notes of the year issued and declared before 30 November.
Rule 37A check of suppliers not filing; annual rule 42 true-up.
Unbilled revenue and advances reviewed at year-end.
GSTR-9 tables filled from reconciled data; additional liability paid through DRC-03.
GSTR-9C prepared where turnover exceeds Rs. 5 crore; LUT and composition options for next year filed.

Registration certificates for all States; principal and additional places of business.
Last 12 months of returns, ledgers, notices and orders; pending refunds and appeals.
HSN and SAC codes and rates applied; exempt and reverse charge items.
E-invoicing and e-way bill status; QRMP or composition option.
Portal access, authorised signatory and a signed authorisation letter.

Filing status of all GSTINs; three-year bar exposure.
Open notices, audits, investigations and demands, with limitation dates under sections 73, 74 and 74A.
ITC quality: vendor compliance, section 16(2)(c) exposure, rule 37 and 37A, blocked credits.
Related party and cross-charge transactions, corporate guarantees, imports of services.
Refund claims and their risk; unjust enrichment position.
Transfer of ITC (ITC-02) and liability of transferee under section 85; indemnity in the agreement.

Five conditions of section 2(6) of the IGST Act checked for each contract.
Place of supply confirmed under section 13 (default rule after 30 March 2026 for intermediaries).
LUT filed for the year; invoice marked "supply meant for export under LUT without payment of IGST".
Foreign exchange realisation tracked; FIRC or bank advice kept per invoice.
Refund of ITC filed within two years using rule 89(4).

Tax invoice, purchase order, contract and delivery challan or e-way bill.
Goods receipt note, transport documents, weighbridge slips where relevant.
Payment by banking channel; ledger of supplier; proof of GSTR-2B reflection.
Supplier GSTIN validity and filing status on invoice date.
Evidence of use in business: consumption records, photographs of assets, service reports.

Nominated contact person; lawyer and consultant numbers available.
Statutory records at the registered place of business; backups of electronic records.
Staff briefed to cooperate, give true statements and ask for copies.
Check authorisation (INS-01) and identity of officers; note start and end time.
Inventory of documents and devices seized; copy of panchnama obtained.
No payment under pressure; any payment only after considered decision, with record that it is voluntary (Radhika Agarwal, Supreme Court, 2025).