# Monthly GST Compliance Checklist for Indian Manufacturers > Source: https://netray.co/tools/india-manufacturer-monthly-gst-compliance-checklist > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer A month-end GST routine for Indian plants covering sales, purchases, ITC, job work, e-way bills and return filing. ## Category regional ## Erp Busy ## Region India ## Industry Manufacturing ## Audience - Accountant - Finance controller - Plant finance ## Tool **Kind:** checklist **Groups:** #### Sales and outward supplies **Items:** **Text:** All sales invoices for the month are posted and numbered in sequence **Critical:** true **Text:** HSN codes are present on every invoice item and at the required digit length **Critical:** true **Text:** E-invoice IRN generated for all invoices where e-invoicing applies **Critical:** true **Text:** E-way bill generated for movements above the value limit **Critical:** true Credit and debit notes are posted against the correct original invoices Export invoices and LUT usage are separated for reporting Advances received are reviewed for GST treatment Sales register totals agree with the ledger #### Purchases and input tax credit **Items:** **Text:** All purchase bills received up to month end are entered **Critical:** true **Text:** Purchase register is reconciled to GSTR-2B by invoice number and GSTIN **Critical:** true Missing supplier invoices are chased and ITC held until they appear Blocked credits under Section 17(5) are excluded from the claim Reverse charge purchases are identified and tax paid in cash Credit notes received from suppliers are adjusted Capital goods ITC is recorded separately from inputs Supplier GSTINs are checked for active status #### Job work and stock movements **Items:** **Text:** Delivery challans are issued for all goods sent to job workers **Critical:** true Goods sent and received back are matched against challans Aging of inputs at job workers is reviewed against the one-year limit Capital goods at job workers are tracked against the three-year limit ITC-04 working is updated for the quarter or half-year Stock transfers between own branches carry the right tax treatment #### Return filing and payment **Items:** **Text:** GSTR-1 figures are reviewed against the sales register before filing **Critical:** true **Text:** GSTR-1 is filed by the due date **Critical:** true **Text:** GSTR-3B liability and ITC are tied to the books **Critical:** true Cash ledger balance is sufficient before the due date **Text:** GSTR-3B is filed and the acknowledgement is saved **Critical:** true Late fee and interest, if any, are calculated and booked GST ledger accounts in the books are reconciled to the portal ledgers Supporting working files are saved in a dated folder #### TDS and other monthly items **Items:** **Text:** TDS deducted in the month is deposited by the due date **Critical:** true Vendor PANs are present for all TDS deductees TDS return data is prepared for the quarter Pending notices or portal messages are reviewed Next month's compliance calendar is shared with the team **Scoring Note:** Mark each item as done. Any critical item left open should be cleared before the filing date. Adapt the list to your registration type and turnover. ## Content **Intro:** Most GST notices trace back to month-end shortcuts: unreconciled ITC, missing e-way bills and sales that do not agree to returns. This checklist gives Indian manufacturers a repeatable routine for the close, whether the books sit in Tally Prime, Busy, Marg, Zoho Books or SAP Business One. **Sections:** #### How to use it **Body:** Run the list in the first week of the month before GSTR-1 and again before GSTR-3B. Assign each group to a named person, tick items as done and export the finished list to PDF or Excel as evidence of process. The critical items are those that most often cause notices or blocked credit. #### Why reconciliation comes first **Body:** Input tax credit can generally be claimed only for invoices that appear in the auto-drafted GSTR-2B and meet the other conditions. Comparing the purchase register with GSTR-2B by supplier GSTIN and invoice number shows missing, duplicate and mis-keyed bills. Do this every month rather than at year end, when suppliers are harder to chase. #### Manufacturing specifics **Body:** Job work, scrap sales and branch stock transfers create most of the extra work for plants. Keep challans, return dates and ITC-04 data in one place. The time limits for goods at the job worker are tracked under Section 143, and goods not returned in time may be treated as supply. #### Common mistakes **Body:** Filing 3B from a draft that is not tied to the books, ignoring blocked credit categories, and leaving e-way bill cancellations unrecorded. Another is using one preparer for both preparing and reviewing the return. **Cta:** If reconciliation takes days each month, Netray can discuss a read-only report over your ERP data that lists unmatched invoices before the filing date. **Faq:** #### When should GSTR-2B reconciliation happen? **Answer:** Ideally right after GSTR-2B is generated around the 14th, and before filing GSTR-3B on the 20th. Doing it earlier gives time to chase suppliers. #### Is this checklist enough for an audit? **Answer:** It supports process discipline but is not a statutory audit programme. Your auditor or tax consultant will add items based on turnover, state and registration type. #### Do composition taxpayers use it? **Answer:** Only partly. Composition taxpayers have different returns and cannot claim ITC, so use the sales, TDS and filing sections and skip the credit steps. #### Which ERP setting helps most? **Answer:** Mandatory HSN, GSTIN and place of supply fields on masters and vouchers help most, since they prevent bad data at entry instead of fixing it at filing. ## Search terms gst monthly checklist, gst compliance checklist manufacturing, gstr-3b preparation checklist, gst month end closing checklist, itc reconciliation checklist, gst checklist for accountants, busy gst checklist, gst job work checklist --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json