GST Compliance Checklist

Monthly GST compliance tracker for FY 2026-27. Tick off tasks as you complete them — progress is saved in your browser.

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Pre-Filing (by 14th)
GSTR-1 Filing (by 11th)
GSTR-3B Filing & Payment (by 20th)
E-Invoice & E-way Bill (Ongoing)
Records & Reconciliation (Monthly)
Annual Compliance Calendar — Key Due Dates FY 2025-26
Return / Task Frequency Due Date Penalty for Late Filing
GSTR-1 Monthly 11th of next month ₹50/day (nil: ₹25/day). Max ₹5,000
GSTR-1 (IFF/QRMP) Quarterly 13th after quarter end ₹50/day (nil: ₹25/day)
GSTR-3B Monthly 20th of next month ₹50/day + 18% p.a. interest on tax
GSTR-3B (QRMP Cat I) Quarterly 22nd after quarter end ₹50/day + interest
GSTR-3B (QRMP Cat II) Quarterly 24th after quarter end ₹50/day + interest
CMP-08 Quarterly 18th after quarter end ₹50/day (₹25 CGST + ₹25 SGST)
GSTR-4 Annual 30th April ₹50/day. Max ₹2,000
GSTR-7 (TDS) Monthly 10th of next month ₹50/day up to tax deducted
GSTR-8 (TCS) Monthly 10th of next month ₹50/day up to tax collected
GSTR-9 Annual 31st December ₹200/day. Max 0.25% of turnover
GSTR-9C Annual 31st December (with GSTR-9) Same as GSTR-9 late fee
PMT-06 (QRMP) Monthly 25th of each month Interest at 18% p.a. on shortfall
ITC Reconciliation Monthly Before GSTR-3B filing Excess ITC attracts 24% p.a. interest
E-invoice filing Per invoice Within 30 days of invoice date Penalty ₹10,000 per invoice
E-way bill generation Per consignment >₹50,000: before movement Penalty ₹10,000 or tax evaded
LUT renewal Annual Before 1st April Exports without LUT must pay IGST
Month-by-Month Priority Tasks

Before 11th — File GSTR-1

  • Upload all B2B invoices with correct GSTIN of buyer
  • Report B2C large invoices (value >₹2.5 lakh) separately
  • Include credit notes and debit notes from the period
  • Add HSN-wise summary (mandatory if turnover >₹1.5 crore)
  • Verify that all e-invoices are auto-populated in GSTR-1

Before 20th — File GSTR-3B

  • Download GSTR-2B (available 14th of month) and reconcile ITC
  • Claim only ITC appearing in GSTR-2B — not book ITC
  • Reverse ITC on Section 17(5) blocked items
  • Pay net tax liability (output tax minus eligible ITC) before filing
  • Declare RCM liability in Table 3.1(d) for applicable services
Common Compliance Mistakes That Attract Notices
GSTR-1 vs 3B Mismatch
Output in 3B lower than what buyers claimed — triggers ASMT-10
Excess ITC Claimed
ITC in 3B Table 4A more than GSTR-2B — triggers DRC-01
Missing RCM
Not declaring RCM on GTA, legal services, import of services
HSN Summary Skipped
Mandatory for turnover >₹5 crore (4-digit) or >₹1.5 crore (2-digit)
Late GSTR-1
Delays buyer's GSTR-2B — blocks their ITC — damages supplier relationship
No Nil Return
Even zero-transaction periods require filing — non-filing attracts ₹50/day
Related Tools
Compliance Calendar Penalty Calculator ITC Calculator RCM Calculator E-way Bill Annual Summary