GST return filing

Define the GST work

We organise outward-supply information, amendments, tax workings and the return preparation trail for the agreed GSTINs and periods. Filing follows client confirmation of the underlying transactions and payment position.

Agree the period and source records before preparation begins. Identify the person who confirms transaction facts, resolves exceptions and authorises filing. Keep the preparation status separate from the filing status so a draft working or uploaded dataset is not treated as a completed return.

Records needed for a useful assessment

• Sales and purchase registers
• credit/debit notes
• previous returns
• tax ledgers
• relevant e-invoice data
• adjustments and reconciliations.

Retain the version of each register used in the working. Reconcile document totals and relevant adjustments to the books, and maintain a list of missing invoices, inconsistent identifiers and unresolved differences. Changes received after the agreed cut-off need an explicit decision and record rather than an unexplained replacement of the original file.

A transaction detail that matters

A credit note issued after the original sale needs to be traced to the correct document and period. A net sales number without that trail is not enough.

For example, a sales export may already show a reduced invoice value while a separate credit-note register contains the same adjustment. Trace both records to the underlying documents before preparing the return to avoid counting the adjustment twice. Record the resolution so the accounts team can reproduce the reported totals.

What your proposal will cover

Historical corrections, complex opinions and notices are separate from ordinary periodic filing unless included in writing.

The written engagement confirms the GSTINs, periods, deliverables and responsibilities. Government payments and professional charges are identified separately.

The period handover contains the agreed reconciliation, unresolved items, available filed-return acknowledgement and relevant payment or ledger evidence. Identify which corrections remain outside the current filing and who will follow them up. Completion of one return does not imply that every historical difference or transaction classification has been reviewed.