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Checklist for Seamless GST Return Filing – GST Regular

Follow the checklist on this page depending on features applicable to your business to ensure a seamless error-free GST Return filing – Manual | Online.  

Set up for GST in TallyPrime

1. Set up Company GST
   • Ensure GST Registration details are correct/valid – State, Registration Type, GSTIN (15 digits), and Periodicity of filing (Quarterly or Monthly).
   • e-Invoice and e-Way Bill (if applicable) are enabled, and applicability details are updated correctly.
2. Set up Goods/Services masters
   • Stock Items – GST applicability, Tax Rates & HSN/SAC details, Reverse Charge applicability
   • Services – GST applicability, Tax Rates & HSN/SAC details, Reverse Charge applicability
3. Set up other masters for GST applicability, as needed
   • Sales & purchase ledgers – GST applicability, Tax Rates & HSN/SAC details, Reverse Charge applicability
   • Duty & Tax ledgers – Tax Types – CGST, SGST/UTGST, IGST as needed
     Do not specify the tax rates in the tax ledgers.
   • Expense ledgers – GST applicability for GST calculation, Assessable Value calculation, ITC reversal
   • Non-revenue accounts – GST applicability, Tax Rates & HSN/SAC details, Reverse Charge applicability
4. Set up GST Rate & HSN/SAC details
   • GST Rates and HSN/SAC details are set up in the appropriate masters.
     • For single stock item/service – set up in either Company, Stock Item, or Sales/Purchase Ledgers, as needed.
     • For multiple stock items/services – set up in Stock Items or Stock Groups.
   • HSN/SAC is validated against the portal details. 
5. Set up voucher numbering
   • Voucher numbering method is compliant with portal mandates
   • (If applicable) Follow voucher numbering series for convenient numbering of different voucher types
     (Adds more convenience across different registrations, if you are using Multi-GSTIN)
6. Set up party ledgers
   • Party’s tax registration details are correct and are validated against the portal details.
     • GSTIN/UIN – valid 15-digit number of the party
     • Registration Type: Regular, Composition, Unregistered/Consumer, and so on
     • If party is a transporter

Reconcile Books Data with Portal Data

Reconciliation helps verify entries and quickly spot differences, especially when returns are filed by another branch or a third party.

• Reconcile GSTR-1 with the Portal data
• Reconcile GSTR-3B with the Portal data

Track GST Return Activities & Resolve Exceptions

Track pending activities and ensure they are completed with necessary updates to your filing data. Resolve any errors in the data before you proceed for filing the returns.

• Corrections Needed
• Pending for Export
• Exceptions in Reconciliation
• Pending to be Signed
• Guide for HSN/SAC issues
• GST not getting calculated automatically
• Other errors and resolutions

Review Annual GST Computation

GST Annual Returns mostly auto-fill values from periodic returns – GSTR-1, GSTR-2, GSTR-3B. Compare your yearly Books data with the uploaded returns, and update either your Books or the Returns, if there are deviations.

• Vouchers recorded for the period
• Liabilities, Input Credits, and HSN/SAC Summary