---
title: "Monthly GST Compliance Checklist for Regular Dealers"
description: "Use this 2026 GST regular scheme checklist to review GSTR-1, IMS, GSTR-2B, ITC, GSTR-3B, tax payments, due dates and monthly records."
canonical: "https://busy.in/gst/regular-dealer-monthly-gst-checklist-for-2026/"
author: "Vineet Goyal"
published: "2026-08-13T11:30:00.000Z"
category: "GST"
---

-   Monthly filers under the **GST regular scheme** generally file GSTR-1 by the 11th and GSTR-3B by the 20th of the following month.
-   Reconcile the books with GSTR-1 before filing because outward liability auto-populated from GSTR-1, GSTR-1A or the Invoice Furnishing Facility (IFF) is non-editable in GSTR-3B.
-   Review the Invoice Management System (IMS) and GSTR-2B before claiming input tax credit. A document accepted by the portal may still be legally ineligible.
-   Check reverse charge, ITC adjustments, interest, electronic ledgers and tax set-off before filing.

# Regular Dealer Monthly GST Checklist for 2026

Monthly GST compliance requires the books, e-invoices, e-way bills, IMS, GSTR-2B and returns to support one another. This guide is for accountants, finance teams and SME owners registered under the **GST regular scheme** who file GSTR-1 and GSTR-3B monthly.

## **Monthly GST Due Date Snapshot**

| Activity | General Due Date or Suggested Timing |
| --- | --- |
| Close the previous month’s books | Internal target: Days 1 to 5 |
| File GSTR-7 or GSTR-8, if applicable | 10th |
| File monthly GSTR-1 | 11th |
| File GSTR-6, if applicable | 13th |
| Review draft GSTR-2B | From the 14th |
| Complete IMS and ITC review | Before GSTR-3B |
| File monthly [**GSTR-3B**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) and pay tax | 20th |
| Archive records and review open items | After filing |

These are the general due dates. The government may extend them for a particular period, state, or category of taxpayer.

### **Quarterly Return Monthly Payment (QRMP) Due Dates**

A QRMP taxpayer may use the optional [**Invoice Furnishing Facility**](https://busy.in/gst/gst-returns-types-and-due-dates/) during the first two months of a quarter. IFF is generally available up to the 13th of the following month, while tax is generally deposited through Form GST PMT-06 by the 25th.

Quarterly GSTR-3B is generally due on the 22nd or 24th after the quarter, depending on the applicable state group.

## **Step 1: Close the Books**

### **Record All Monthly Transactions**

Record all sales and purchase invoices, credit and debit notes, returns, branch transfers, taxable advances, exports, SEZ supplies, reverse-charge transactions and cancelled documents up to the last day of the month.

A missed purchase invoice may delay ITC, while an omitted sales invoice may understate tax liability.

### **Reconcile E-Invoices and E-Way Bills**

Where e-invoicing applies, compare the sales register with Invoice Registration Portal data. Investigate invoices without an [**Invoice Reference Number**](https://busy.in/gst/all-about-invoice-reference-number-irn/) (IRN), IRNs missing from the books, cancelled IRNs recorded as active, missing credit or debit notes, and differences in value, tax rate or [**place of supply**](https://busy.in/gst/concept-of-place-of-supply-under-gst-explained-rules/) .

Under [Notification No. 10/2023-Central Tax](https://www.gstcouncil.gov.in/node/4365) , e-invoicing generally applies where [**aggregate annual turnover exceeded**](https://busy.in/gst/e-invoicing-turnover-limit-vs-gst-threshold-whats-the-difference-and-why-it-matters/) ₹5 crore in any preceding financial year from FY 2017-18 onwards, subject to the notified exemptions. This threshold has applied from 1 August 2023.

From 1 April 2025, taxpayers with aggregate annual turnover of ₹10 crore or more must report prescribed invoices, credit notes and debit notes to the IRP within 30 days of the document date.

Also match invoices and [**delivery challans**](https://busy.in/gst/e-way-bills-the-complete-guide/) with e-way bills. Check for unmatched records, cancelled invoices, [**incorrect GSTINs**](https://busy.in/gst/gstin-everything-you-need-to-know/) and goods moved without the required document. The portal restricts e-way bill generation against a base document older than 180 days and total extension beyond 360 days from the original generation date.

**Current Update:** The proposed mandatory Ship-to GSTIN and voluntary e-way bill closure changes were put on hold on 29 July 2026. Do not treat them as mandatory until GSTN announces a new date.

### **Review Tax Treatment**

Check the GST rate, HSN or SAC, cess, exemption conditions, place of supply and B2B or B2C classification, particularly for new items and supplies billed after a long gap.

A wrong place of supply can result in [**CGST and SGST being charged**](https://busy.in/gst/the-different-types-of-gst-in-india-cgst-sgst-igst-and-utgst/) instead of IGST, or the reverse. This may require fresh tax payment and a separate refund claim.

### **Identify Reverse-Charge Transactions**

A purchase from an [**unregistered supplier**](https://busy.in/gst/all-about-reverse-charge-mechanism-rcm-under-gst/) does not automatically attract reverse charge. Review the expense and purchase ledgers only for supplies covered by the Act or an applicable notification. For each applicable transaction:

1.  Determine the time of supply.
2.  Check whether a self-invoice or payment voucher is required.
3.  Apply the correct rate and tax head.
4.  Pay the liability through the electronic cash ledger.
5.  Claim ITC only after payment and after confirming eligibility.

**Note:** RCM tax cannot be paid using input tax credit.

## **Step 2: Prepare and File GSTR-1**

### **Match GSTR-1 With the Sales Register**

| Reporting Area | Main Details to Check |
| --- | --- |
| B2B supplies | GSTIN, invoice details, value, rate and place of supply |
| B2C supplies | State, tax rate and reporting category |
| Credit and debit notes | Original document, value and tax |
| Exports and SEZ supplies | Recipient GSTIN where applicable, shipping details and LUT or tax-payment treatment |
| Advances and e-commerce supplies | Taxability, adjustment and operator details |
| Amendments and exempt supplies | Correct period, classification and total |

The main comparison should be between the [**books and GSTR-1**](https://busy.in/gst/a-guide-to-gstr-1/) . Comparing only GSTR-1 with GSTR-3B may not reveal an error because outward liability is auto-populated.

### **Validate GSTINs and Return Details**

Validate customer GSTINs and review HSN reporting, document series, cancelled numbers, amendments and credit notes.

Pay particular attention to new customers, suspended or cancelled registrations, multiple-GSTIN businesses and bill-to or ship-to transactions. An incorrect GSTIN may prevent the invoice from reaching the intended recipient’s IMS.

### **Report Credit Notes on Time**

A [**GST credit note**](https://busy.in/gst/guide-to-a-credit-note-under-gst/) relating to a financial year must be declared by the earlier of:

-   30 November following the end of that financial year, or
-   The date of filing the relevant annual return

A commercial credit note may still be issued later, but it may not reduce GST liability under Section 34 after this time limit.

### **Correct Errors Through GSTR-1A**

GSTR-1A can be used after filing GSTR-1 and [**before filing GSTR-3B**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) for the same period. From the July 2025 tax period, outward liability auto-populated from GSTR-1, GSTR-1A, or IFF is non-editable in GSTR-3B. Correct any missed or incorrect outward-supply details through GSTR-1A before filing GSTR-3B.

## **Step 3: Review IMS and Input Tax Credit**

### **Take the Correct IMS Action**

A supplier document [**appearing in IMS**](https://busy.in/gst/how-the-new-invoice-management-system-under-gst-simplifies-tax-compliance-for-taxpayers/) may be accepted, rejected, kept pending, or left without action, depending on the document type and current portal rules.

A record with no action may be treated as deemed accepted for GSTR-2B generation. This does not make blocked, personal, or otherwise ineligible ITC claimable.

Reject a document only where it does not belong to the business or needs supplier correction. Use the pending option only where it is available, and the transaction is genuinely unresolved.

### **Reconcile GSTR-2B With the Purchase Register**

Draft GSTR-2B is generally generated on the 14th. Group differences by the action required.

| Category | Required Action |
| --- | --- |
| Matched and eligible | Consider for ITC claim |
| Matched but ineligible | Exclude or reverse |
| Present in books but missing from the system | Follow up with the supplier |
| Present in IMS but missing from books | Verify whether it belongs to the business |
| Value, tax or duplicate mismatch | Reconcile and correct |
| Credit note | Check the required ITC reversal |
| Import, ISD or RCM record | Review through the applicable document flow |

If an IMS action changes after draft GSTR-2B is generated, recompute GSTR-2B before finalising the ITC claim.

GSTN introduced an Excel-based IMS Offline Tool in April 2026 for individual and bulk actions. It can support reconciliation but does not determine legal ITC eligibility.

### **Check ITC Eligibility**

| ITC Condition | Question to Check |
| --- | --- |
| Document | Is a valid invoice, debit note or prescribed document available? |
| Receipt | Have the goods or services been received? |
| Supplier reporting | Has the document been communicated through the required return flow? |
| Business use | Does the expense relate to business activity? |
| Restrictions | Is the credit [**blocked under Section 17(5)**](https://busy.in/gst/what-is-blocked-credit-in-gst-a-guide-to-section-175/)? |
| Time limit | Is the claim within the [**Section 16(4) deadline**](https://busy.in/gst/availing-itc-as-per-section-16-2-aa/)? |
| Adjustments | Is any proportionate reversal required? |
| Capital goods | Has depreciation been excluded from the GST component claimed as ITC? |

Under [Section 16(4),](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter5/section16_v1.00.html) [**ITC must generally be claimed**](https://busy.in/gst/what-expenses-can-be-claimed-as-itc/) by the earlier of 30 November following the relevant financial year or the date of filing the annual return.

Imports, ISD credit and reverse-charge ITC should be reviewed separately because they do not all follow the normal supplier-invoice flow.

### **Check the 180-Day Payment Rule**

Where Rule 37 applies, [**ITC must be reversed**](https://busy.in/gst/reversal-of-input-tax-credit/) in proportion to the invoice value and tax not paid to the supplier within 180 days, together with applicable interest. The credit may be reclaimed after payment. This 180-day condition does not apply to supplies on which tax is payable under reverse charge.

For example, if ITC of ₹18,000 was claimed and 40% remains unpaid, the starting reversal calculation would be ₹7,200. Maintain an exception register showing the supplier, amount, reason, action owner, and expected resolution date.

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## **Step 4: Prepare GSTR-3B and Pay Tax**

### **Verify Liability and ITC**

Compare the final GSTR-1 and GSTR-1A figures with the sales and output-tax ledgers. Reconcile Table 4 of GSTR-3B with the [**final GSTR-2B**](https://busy.in/gst/what-is-gstr-2b-and-why-is-it-important/) and the ITC working prepared earlier. Confirm that reversals, reclaims, imports, ISD credit and RCM credit have been treated correctly. Do not claim an amount only because it is auto-populated.

### **Review Interest and Earlier-Period Liability**

Review liabilities relating to earlier periods, the period to which each liability belongs, the interest shown in Table 5.1 and your own calculation.

GSTN issued an advisory on 16 April 2026 for recomputation of interest under Table 5.1. Use the portal facility where applicable, but keep an independent calculation.

### **Check the Electronic Ledgers**

| Ledger | What to Review |
| --- | --- |
| Electronic Credit Ledger | Available credit, reversals, reclaims and utilisation |
| Electronic Cash Ledger | Tax, interest and fees deposited under the correct heads |
| Electronic Liability Register | Current liability, earlier dues, interest and demand entries |

Confirm that challan payments are reflected before filing.

### **Apply the ITC Utilisation Order**

| Credit Type | First Used For | Then Used For |
| --- | --- | --- |
| IGST credit | IGST liability | CGST and SGST or UTGST liability, in any order |
| CGST credit | CGST liability | IGST liability |
| SGST or UTGST credit | SGST or UTGST liability | IGST liability |

UTGST credit cannot be used against CGST liability. RCM liability, interest, penalty and late fee must be paid through the electronic cash ledger.

### **Check Rule 86B**

Where monthly taxable supplies, excluding exempt and zero-rated supplies, exceed ₹50 lakh, check whether Rule 86B restricts the use of the electronic credit ledger.

The rule generally limits credit-ledger payment to 99% of output tax liability unless an exception applies. Keep the monthly calculation and evidence supporting any exception claimed.

## **Step 5: Complete Post-Filing Checks**

### **Save the Monthly GST Records**

| Returns | Reconciliations | Payment and Support |
| --- | --- | --- |
| GSTR-1, GSTR-1A and GSTR-3B with ARNs | Books versus GSTR-1, purchase register versus GSTR-2B and IMS record | Challans, ledger extracts, RCM documents and filing approval |
| Final GSTR-2B | ITC exception register | E-invoice and e-way bill reconciliation |

[Section 36](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter8/section36_v1.00.html) generally requires GST records to be retained for 72 months from the due date of the annual return. Records connected with an appeal, investigation or proceeding may need to be kept longer.

### **Track Unresolved Items**

Maintain one tracker for pending IMS documents, missing supplier invoices, disputed credit notes, Rule 37 reclaims, return amendments, [**unmatched e-invoices**](https://busy.in/gst/reconciliation-under-gst/) and tax deposited under the wrong head. Each item should have an owner and expected closure date.

### **Review Old Pending Returns**

The three-year filing restriction under Sections 37, 39, 44 and 52 was brought into force from 1 October 2023 through Notification No. 28/2023-Central Tax.

GSTN implemented the restriction on the portal from the November 2025 tax period. Under its October 2025 advisory, the first illustrated set of affected returns was blocked from 1 December 2025.

## Additional Checks for Certain Businesses

| Business Situation | Additional Check |
| --- | --- |
| Common service invoices relate to several GSTINs | Review ISD applicability and GSTR-6 |
| GST is deducted at source | File GSTR-7 |
| The business collects TCS as an e-commerce operator | Reconcile data and file GSTR-8 |
| Exports or SEZ supplies are made without IGST | Confirm that a valid LUT has been furnished |
| Goods move between branches | Check valuation, document and e-way bill requirements |
| Several GSTINs exist under one PAN | Review and file returns separately |

## **Who Handles Each Task?**

The accountant or finance team should manage return preparation, IMS actions, ITC review, RCM, tax set-off, filing and record retention.

Business owners and branch teams should ensure that transactions reach accounts on time, customer and supplier GSTINs are correct, goods move with the required documents and supplier or branch differences are resolved before filing.

## **Make the Monthly Close Easier with BUSY**

Keep invoices, GST reports and reconciliation records connected through one accounting workflow. BUSY [**accounting software**](https://busy.in/accounting-software/) can help your team organise GST data and review return differences before filing.

## **Conclusion**

A reliable monthly process under the **GST regular scheme** begins with complete books. Reconcile outward supplies before GSTR-1, review ITC before GSTR-3B, and retain supporting records after filing. Closing differences every month creates a stronger audit trail and reduces the risk of avoidable notices.

## About the author

**Vineet Goyal**

I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.

## Frequently asked questions

### Does a month with no sales still require GST returns?

Yes. A monthly filer generally has to file GSTR-1 and GSTR-3B even when there are no outward supplies or no tax payable.

### What is the difference between GSTR-2A and GSTR-2B?

GSTR-2A is dynamic and changes when suppliers upload or amend documents. Draft GSTR-2B is generated for a specific tax period, but it may be recomputed after IMS actions taken before GSTR-3B is filed.

### Does an IRN replace the tax invoice?

No. An IRN confirms that the invoice data has been reported to the Invoice Registration Portal. The supplier must still issue the invoice with the prescribed details and IRP-generated QR code.

### What should be done if tax is deposited under the wrong cash-ledger head?

The available balance may be transferred between eligible major or minor heads through Form GST PMT-09. Check the cash ledger after completing the transfer.

### Can a filed GSTR-3B be revised?

GSTR-3B cannot be freely revised after filing. An error must be corrected through the legally permitted subsequent return or another prescribed route, depending on the nature of the mistake.

### Is draft GSTR-2B generated if the previous GSTR-3B is pending?

Not always. GSTR-2B generation is sequential. If the previous period’s GSTR-3B has not been filed, draft GSTR-2B for the next period may not be generated on the 14th.

### Is late fee payable when a nil return is filed late?

Yes. Late fee may apply even when no tax is payable, unless the government grants a waiver or reduction for the relevant return and tax period.

### Can ITC be used across GSTINs under the same PAN?

Generally, no. Each GSTIN has a separate electronic credit ledger. ITC may be transferred only through specific legal mechanisms, such as Form GST ITC-02 in an eligible sale, merger, demerger or transfer of business.

## Related articles

- [Composition Scheme Invoice Mistakes: 7 Billing Errors and How to Fix Them](https://busy.in/gst/composition-scheme-invoice-mistakes-7-billing-errors-and-how-to-fix-them/)
- [GST Composition Scheme](https://busy.in/gst/gst-composition-scheme-2/)
- [Composition Scheme Under GST: Eligibility, Rates, Returns, and 2026 Rules](https://busy.in/gst/composition-scheme-under-gst-explained/)
- [What Goods and Services Are Not Eligible for the GST Composition Scheme?](https://busy.in/gst/what-goods-and-services-are-not-eligible-for-the-gst-composition-scheme/)
- [GST Composition Scheme Rules for E-commerce Sellers and Online Retailers](https://busy.in/gst/gst-composition-scheme-rules-for-e-commerce-sellers-and-online-retailers/)
- [Impact of the GST Composition Scheme on Startups and MSMEs](https://busy.in/gst/impact-of-the-gst-composition-scheme-on-startups-and-msmes/)
- [How to Opt-Out of the Composition Scheme?](https://busy.in/gst/how-to-opt-out-of-the-composition-scheme/)
- [Complete Guide to GST Composition Scheme (Updated 2026)](https://busy.in/gst/complete-guide-to-gst-composition-scheme/)
- [What are GST Composition Scheme Rules?](https://busy.in/gst/what-are-composition-scheme-rules-under-gst/)
- [GST Composition Scheme for Service Providers](https://busy.in/gst/gst-composition-scheme-for-service-providers/)