GST Return Filing: documents and preparation checklist

Return preparation should begin with reconciled invoices rather than copying ledger totals.

For every GST-registered business, the document list should follow the actual work required. Explain your legal entity, business activity, relevant period and any pending applications or queries. A generic checklist is a starting point, not confirmation that every item applies or that no further evidence will be requested.

Assemble sales, purchases, credit notes, advances and bank records for the relevant return period.

Keep records in clearly labelled folders and preserve original dates and references. Where a record is incomplete, note who can obtain it rather than substituting a guessed figure or an unsigned draft.

Check that legal names, identification details, addresses and relevant accounting periods agree across the records. For financial work, reconcile opening balances and movements; for applications, establish who is authorised to sign and how the premises or activity is evidenced.

Missing credit notes or unexplained purchase mismatches can affect reported liabilities and credit claims.

Use an agreed secure channel for identity and financial records. Retain control of your business email and verification channels. Do not put passwords, one-time codes or digital-signature credentials in an enquiry form. Agree how delegated access is granted and removed.

Keep filed returns, payment evidence and a period-wise unresolved-items register.

A retailer selling through multiple channels needs channel settlements matched to invoices before each return cycle.

Send an initial document index and list what is still missing. Ask which omissions prevent work from starting, which can be resolved during preparation and which could change the recommended approach.