GST compliance starts with understanding your business activity and keeping consistent records. A return should reflect the underlying invoices and transactions, with differences investigated before filing.

Useful for: Business owners, traders, manufacturers and service providers

Start with the right registration details

Discuss your activities, places of business and supply pattern before applying. Registration requirements depend on your circumstances. The GST application asks for business constitution, promoter or partner details, authorised signatories and premises information; supporting documents vary with the application.

Keep legal names and addresses consistent across the application and supporting records. Retain the application reference and check for queries after submission.

Official guidance: GST registration guide

Connect the sales records and returns

For a normal taxpayer, GSTR-1 reports outward supplies and GSTR-3B summarises liability and its discharge. They serve different purposes. Review invoice numbers, customer GSTINs, credit notes and the period of supply before preparing the applicable returns.

Official guidance: GSTR-1 guidance · GSTR-3B guidance

Use a repeatable review before filing

  • Reconcile the sales register with the outward supplies reported on the portal.
  • Review purchase records and the relevant portal information; investigate missing or mismatched invoices.
  • Assess input tax credit eligibility and any reversals before claiming credit.
  • Keep a working of tax payable, credit utilised and cash payment, with filing acknowledgements.

Official guidance: GSTR-3B guidance

BEFORE YOUR CONSULTATION

Records to have ready

  • Business PAN, constitution documents and existing GST details, if any
  • Premises and authorised signatory records relevant to the application
  • Sales and purchase registers, invoices and credit or debit notes
  • Previous returns, payment challans and any portal notices

The final document list depends on your circumstances and the agreed service.

HOW WE CAN HELP

Discuss your requirements
with our office.

M H Consultancy assists with registration, return preparation, reconciliation and follow-up on queries. We confirm the applicable filing requirements and document list for your business.

Enquire on WhatsApp Office contact details

General guidance published on 9 September 2026. Applicability, forms and dates depend on your circumstances and reporting period. Confirm the current requirements before filing or making a financial decision.