Setting up a new business is exciting. GST compliance is not. But getting it right from the start saves you from penalties, blocked ITC, and the nightmare of catching up on missed filings. Here's your complete GST compliance checklist for 2026.
Step 1: Registration
- Register on GST portal (gst.gov.in) — mandatory if turnover exceeds ₹40L (₹20L for services, ₹10L for NE states)
- Obtain GSTIN (typically 3–7 working days)
- Register for multiple states if you have offices/warehouses in multiple states
- E-commerce sellers: mandatory registration regardless of turnover
Documents needed: PAN, Aadhaar, business address proof, bank account details, photograph, authorisation letter (if applicable)
Step 2: GST Return Calendar
| Return | Who Files | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | All regular taxpayers | Monthly | 11th of next month |
| GSTR-1 (Quarterly) | Turnover < ₹5Cr (QRMP) | Quarterly | 13th after quarter end |
| GSTR-3B | All regular taxpayers | Monthly | 20th of next month |
| GSTR-9 | Turnover > ₹2Cr | Annual | 31 December |
| GSTR-9C | Turnover > ₹5Cr | Annual | 31 December |
Step 3: ITC Management
- Collect GST invoices from every vendor before the 14th of each month
- Reconcile GSTR-2B monthly — ITC is only claimable for invoices appearing here
- Maintain ITC register (Input Tax Credit ledger)
- Do NOT claim ITC on blocked credits: personal use items, food/beverages, motor vehicles (except dealers)
Step 4: E-invoicing (If Applicable)
- Mandatory for businesses with turnover > ₹5Cr
- All B2B invoices must be generated through the IRP (Invoice Registration Portal)
- Each invoice gets a unique IRN and QR code
Step 5: E-way Bills
- Required for movement of goods exceeding ₹50,000 in value
- Generated on ewaybillgst.gov.in
- Valid for 1 day per 100km (approximate)
Step 6: Annual Compliance
- GSTR-9 (Annual Return) — due 31 December every year
- GSTR-9C (Reconciliation Statement) — if turnover > ₹5Cr, certified by CA
- HSN code summary mandatory in annual returns
GST Compliance Checklist ✓
- GSTIN obtained and displayed on all invoices
- GSTR-1 filed by 11th every month
- GSTR-3B filed by 20th every month
- GSTR-2B reconciled monthly
- ITC register maintained
- E-invoicing enabled (if turnover > ₹5Cr)
- E-way bills generated for goods movement
- GSTR-9 filed by 31st December
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